The International Accounting Standards Board (Board) published the Exposure Draft Disclosure Requirements in IFRS Standards—A Pilot Approach in March 2021. The Exposure Draft seeks feedback on a proposed new approach to developing disclosure requirements in IFRS Standards and proposed new disclosure requirements for IFRS 13 Fair Value Measurement and IAS 19 Employee Benefits.

The IFRS Foundation is inviting preparers of financial statements to participate in fieldwork to test the proposals in the Exposure Draft. The Board is conducting fieldwork to better understand the practical consequences of applying the proposed new approach. We are looking for volunteers that would:

  • conduct fieldwork using our instructions and questionnaires. We will ask participants to test the application of the proposed new requirements in IFRS 13, IAS 19 or both.
  • summarise and report the results of the fieldwork.

The deadline for submitting comments on the Exposure Draft is 21 October 2021. 

Access more details about the request for fieldwork participants.

Followable tags

Standards development
IFRS 13 Fair Value Measurement
IAS 19 Employee Benefits

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