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Tuesday 25 November 2014

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Debt disclosures

 Reconciliation of liabilities from financing activities

Project objective

To identify the information requirements of users regarding the reporting of debt. Based on the findings from this work the IASB will consider whether to propose changes to current disclosures for debt.

Project stages

Financial Reporting Disclosure Feedback Statement

Agenda Consultation 2011

Board deliberations

Issued documents

  • Investor survey [the survey has closed, this PDF is for information only]
    Expected completion date: Q2 2014