The Evolving Nature of Financial Reporting: Disclosure and Its Audit Implications
IAASB Discussion Paper
IAASB
| Exposure Drafts and Consultation Papers
English
Comments due by:
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 © 2025 The International Federation of Accountants (IFAC). All rights reserved.
IAASB-Disclosures Discussion Paper (PDF | 451.92 KB)
Submitted Comment Letters
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Audit Oversight Board Malaysia (2.53 MB)(Malaysia)
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HoTARAC (493.7 KB)(Australia)
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Florida Institute of CPAs (52.13 KB)(United States of America)
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Malaysian Institute of Accountants (681.16 KB)(Malaysia)
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New Zealand Institute of Chartered Accountants (409.94 KB)(New Zealand)
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Hermes Equity Ownership Services (52.91 KB)(United Kingdom)
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Association of International Accountants (97.7 KB)(United Kingdom)
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European Securities and Markets Authority (1.22 MB)(France)
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Ordre des comptables agr�©�©s du Qu�©bec (88.12 KB)(Canada)
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Dr. Joseph S. Maresca, CPA, CISA (32.77 KB)(United States of America)
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Auditing Practices Board (278.2 KB)(United Kingdom)
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The Japanese Institute of Certified Public Accountants (82.19 KB)(Japan)
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Instituto de Censores Jurados de Cuentas de Espa����¯�¿�½������±a (138.46 KB)(Spain)
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Consiglio nazionale dottori commercialisti e degli esperti contabili (3.98 MB)(Italy)
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ICAP (68.18 KB)(Pakistan)
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International Association of Consultants, Valuators and Analysts (215 KB)(Canada)
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FEE (111.74 KB)(Belgium)
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European Banking Authority (242.22 KB)()
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ACCA (135.81 KB)(United Kingdom)
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International Association of Insurance Supervisors (89.94 KB)(Switzerland)
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South African Institute of Chartered Accountants (404.02 KB)(South Africa)
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Federal Audit Oversight Authority (FAOA) (176.46 KB)(Switzerland)
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ASSIREVI (2 MB)(Italy)
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The Quoted Companies Alliance (87.17 KB)(United Kingdom)
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Basel Committee on Banking Supervision (170.41 KB)(Switzerland)
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Australian Auditing and Assurance Standards Board (577.87 KB)(Australia)
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KPMG (86.08 KB)(United Kingdom)
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The Nederlandse Beroepsorganisatie van Accountants (NBA) (308.54 KB)(Netherlands)
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Canadian Public Accountability Board (60.97 KB)(Canada)
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Grant Thornton International Ltd (81.17 KB)(United States of America)
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ICAEW (206.7 KB)(United Kingdom)
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Far - the Institute for the Accountancy Profession in Sweden (144.73 KB)(Sweden)
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Instituto Mexicano de Comadores Publicos (1.44 MB)(Mexico)
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AICPA (327.14 KB)(United States of America)
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International Corporate Governance Network (211.51 KB)(United Kingdom)
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Felicitas T Irungu (75.19 KB)(United Kingdom)
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European Federation of Accountants and Auditors for SMEs (308.12 KB)(Belgium)
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Independent Regulatory Board for Auditors (1.04 MB)(South Africa)
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Hong Kong Exchanges and Clearing Limited (185.5 KB)(Hong Kong, Special Administrative Region of China)
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FSR - danske revisorer (40.33 KB)(Denmark)
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Institut der Wirtschaftspruefer in Deutschland e.V. - IDW (256.94 KB)(Germany)
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Hydro-Quebec's (1.33 MB)(Canada)
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Hong Kong Institute of Certified Public Accountants (183.48 KB)(Hong Kong, Special Administrative Region of China)
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PricewaterhouseCoopers (5.04 MB)(United Kingdom)
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International Organization of Securities Commissions (IOSCO) (781.15 KB)(Spain)
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Deloitte & Touche LLP (258.58 KB)(United States of America)
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CNCC/CSOEC (719.65 KB)(France)
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Australian Accounting Profession – CPA Australia, Institute of Chartered Accountants in Australia, Institute of Public Accountants (125.91 KB)(Australia)