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Roundtables – Making disclosures more relevant and concise

Roundtables – Making disclosures more relevant and concise

  • Are you able to tell your story within your financial statements?
  • Is it helpful to flag ‘Unusual’ or ‘Infrequently occurring’ items?
  • Should all Performance Measures (eg EBITDA) be reconciled to the most comparable IFRS measure (eg Profit before tax)?

The IASB’s Discussion Paper DP/2017/1 Disclosure Initiative – Principles of Disclosure forms part of its broad-based project exploring how financial statement disclosures can be improved. 

In June the AASB hosted roundtable events in Melbourne, Sydney and Perth to hear from stakeholders on these issues and more.