Disclosure Requirements in IFRS Standards – A Pilot Approach


In this webinar, IASB Staff will provide members with an overview of the Board’s proposed new approach to disclosure requirements in IFRS Standards, and the proposed new disclosures related to fair value measurements and employee benefits that the Board developed applying that approach. While investors following any sector may have views on the proposed new approach, we expect analysts following companies with significant exposure to defined benefit pension liabilities to be interested in the IAS 19 disclosure proposals, and analysts following companies with large balances in investments measured at Fair Value (Level 1-2-3 measurements eg. Banks/Insurers, Real Estate companies) to be interested in the IFRS 13 proposals. During the webinar, members will have an opportunity to provide input on the proposed approach to developing disclosure requirements in IFRS Standards and the new disclosure requirements for the Standards on fair value measurement and employee benefits.