The IFRS Foundation has published a document summarising work by the International Accounting Standards Board (Board) on the Disclosure Initiative—Principles of Disclosure research project.
The Disclosure Initiative is part of the Board’s wider work under the theme Better Communication in Financial Reporting.
The document summarises:
Project summaries are overviews of information already available to the public through Board papers. They do not provide any new material and do not form part of IFRS Standards.