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The IFRS Foundation held a live webinar on 17 June 2021 about the International Accounting Standards Board’s Exposure Draft Disclosure Requirements in IFRS Standards—A Pilot Approach.

The webinar featured a question and answer session with Board Members Tadeu Cendon and Tom Scott, exploring in more detail the proposed new approach to developing disclosure requirements in IFRS Standards. This included discussion of the Board’s views on particular aspects of the proposed approach, such as the application of judgement, comparability, auditability and enforceability and digital reporting.

View the recording of the webinar below or visit our YouTube channel. The accompanying slide deck is available here.

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