18 November 2016

The Principles of Disclosure project was discussed at the October IASB meeting

On 18 October 2016 the Board decided that the comment period for the Principles of Disclosure Discussion Paper should be 180 days. All 12 Board members agreed with this decision.

Next steps

To allow Board members to focus on their review of the forthcoming IFRS Standard on insurance contracts, expected publication of the Principles of Disclosure Discussion Paper has been rescheduled from December 2016 to the first half of 2017.

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