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The Evolving Nature of Financial Reporting: Disclosure and Its Audit Implications

IAASB Discussion Paper
IAASB
| Exposure Drafts and Consultation Papers
English
Comments due by:

This discussion paper highlights recent trends in the range, volume, and complexity of financial statement disclosures, and explores issues and practical challenges in preparing, auditing, and using them. Views from all stakeholders are sought, and the discussion paper asks specific questions of preparers; investors, lenders, and other creditors; regulators; and auditors.

Copyright © 2024 The International Federation of Accountants (IFAC). All rights reserved.

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