The Evolving Nature of Financial Reporting: Disclosure and Its Audit Implications

IAASB Discussion Paper

IAASB
Jan 20, 2011 | Exposure Drafts and Consultation Papers
English

All available Translations: Spanish-Latin America

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Comments due by: May 31, 2011

This discussion paper highlights recent trends in the range, volume, and complexity of financial statement disclosures, and explores issues and practical challenges in preparing, auditing, and using them. Views from all stakeholders are sought, and the discussion paper asks specific questions of preparers; investors, lenders, and other creditors; regulators; and auditors.

 

Copyright © 2020 The International Federation of Accountants (IFAC). All rights reserved.

Submitted Comment Letters

1. Audit Oversight Board Malaysia  (Malaysia)
April 5, 2011

2. HoTARAC  (Australia)
May 23, 2011

3. Florida Institute of CPAs  (United States)
May 26, 2011

4. Malaysian Institute of Accountants  (Malaysia)
May 27, 2011

5. New Zealand Institute of Chartered Accountants  (New Zealand)
May 30, 2011

6. Association of International Accountants  (United Kingdom)
May 31, 2011

7. Dr. Joseph S. Maresca, CPA, CISA  (United States)
May 31, 2011

8. European Securities and Markets Authority  (France)
May 31, 2011

9. Hermes Equity Ownership Services  (United Kingdom)
May 31, 2011

10. Ordre des comptables agrÃ?©Ã?©s du QuÃ?©bec  (Canada)
May 31, 2011

11. ACCA  (United Kingdom)
June 1, 2011

12. ASSIREVI  (Italy)
June 1, 2011

13. Auditing Practices Board  (United Kingdom)
June 1, 2011

14. Consiglio nazionale dottori commercialisti e degli esperti contabili  (Italy)
June 1, 2011

15. European Banking Authority  ((unspecified))
June 1, 2011

16. FEE  (Belgium)
June 1, 2011

17. Federal Audit Oversight Authority (FAOA)  (Switzerland)
June 1, 2011

18. ICAP  (Pakistan)
June 1, 2011

19. Instituto de Censores Jurados de Cuentas de EspaÃ?��Ã?¯Ã?¿Ã?½Ã?��Ã?�Ã?±a  (Spain)
June 1, 2011

20. International Association of Consultants, Valuators and Analysts  (Canada)
June 1, 2011

21. International Association of Insurance Supervisors  (Switzerland)
June 1, 2011

22. New York State Society of Certified Public Accountants  (United States)
June 1, 2011

23. South African Institute of Chartered Accountants  (South Africa)
June 1, 2011

24. The Hundred Group of Finance Directors  (United Kingdom)
June 1, 2011

25. The Japanese Institute of Certified Public Accountants  (Japan)
June 1, 2011

26. The Quoted Companies Alliance  (United Kingdom)
June 1, 2011

27. Basel Committee on Banking Supervision  (Switzerland)
June 2, 2011

28. Australian Auditing and Assurance Standards Board  (Australia)
June 3, 2011

29. Canadian Public Accountability Board  (Canada)
June 3, 2011

30. KPMG  (United Kingdom)
June 3, 2011

31. The Nederlandse Beroepsorganisatie van Accountants (NBA)  (Amsterdam)
June 3, 2011

32. Grant Thornton International Ltd  (United States)
June 6, 2011

33. Far - the Institute for the Accountancy Profession in Sweden  (Sweden)
June 7, 2011

34. ICAEW  (United Kingdom)
June 7, 2011

35. AICPA  (United States)
June 9, 2011

36. Instituto Mexicano de Comadores Publicos  (Mexico)
June 9, 2011

37. International Corporate Governance Network  (United Kingdom)
June 10, 2011

38. Felicitas T Irungu  (United Kingdom)
June 13, 2011

39. European Federation of Accountants and Auditors for SMEs  (Belgium)
June 14, 2011

40. Independent Regulatory Board for Auditors  (South Africa)
June 14, 2011

41. FSR - danske revisorer  (Denmark)
June 15, 2011

42. Hong Kong Exchanges and Clearing Limited  (Hong Kong (Special Administrative Region of China))
June 15, 2011

43. Hong Kong Institute of Certified Public Accountants  (Hong Kong (Special Administrative Region of China))
June 24, 2011

44. Hydro-Quebec's  (Canada)
June 24, 2011

45. Institut der Wirtschaftspruefer in Deutschland e.V. - IDW  (Germany)
June 24, 2011

46. International Organization of Securities Commissions (IOSCO)  (Spain)
June 30, 2011

47. PricewaterhouseCoopers  (United Kingdom)
June 30, 2011

48. Deloitte & Touche LLP  (United States)
July 6, 2011

49. CNCC/CSOEC  (France)
September 17, 2011

50. Australian Accounting Profession – CPA Australia, Institute of Chartered Accountants in Australia, Institute of Public Accountants  (Australia)
September 27, 2011

51. Ernst & Young  (United Kingdom)
September 27, 2011

52. Institute of Chartered Accountants Scotland  (United Kingdom)
December 8, 2011

 

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