Welcome to the website of the IFRS Foundation and the IASB

Sunday 25 January 2015

Banner graphic

Disclosure Initiative

Principles of Disclosure

 Principles of Disclosure

Project objective

The objective of this research project is to identify and develop a set of principles for disclosure in IFRS that could form the basis of a Standards-level project.

Project stages

Financial Reporting Disclosure Feedback Statement

Agenda Consultation 2011

Board deliberations

Expected completion date: Discussion Paper 2015