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
Don't see your language? Request permission to translate
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.
IAASB-Disclosures Discussion Paper (PDF | 452K)
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 agr�©�©s du Qu�©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 Espa����¯�¿�½������±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
Related Resources
- 2018 Handbook of International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements
- Auditing Accounting Estimates in the Current Evolving Environment Due to COVID-19
- Auditor Reporting in the Current Evolving Environment Due to COVID-19
- IAASB Strategy for 2020‒2023 and Work Plan for 2020‒2021
- ISA 540 (Revised) Implementation: Illustrative Examples for Auditing Simple and Complex Accounting Estimates
