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 © 2026 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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Instituto de Censores Jurados de Cuentas de Espa����¯�¿�½������±a (138.46 KB)(Spain)
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ICAP (68.18 KB)(Pakistan)
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South African Institute of Chartered Accountants (404.02 KB)(South Africa)
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International Association of Consultants, Valuators and Analysts (215 KB)(Canada)
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European Banking Authority (242.22 KB)()
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FEE (111.74 KB)(Belgium)
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ACCA (135.81 KB)(United Kingdom)
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ASSIREVI (2 MB)(Italy)
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International Association of Insurance Supervisors (89.94 KB)(Switzerland)
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Consiglio nazionale dottori commercialisti e degli esperti contabili (3.98 MB)(Italy)
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The Quoted Companies Alliance (87.17 KB)(United Kingdom)
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Auditing Practices Board (278.2 KB)(United Kingdom)
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New York State Society of Certified Public Accountants (222.86 KB)(United States of America)
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The Hundred Group of Finance Directors (121.3 KB)(United Kingdom)
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The Japanese Institute of Certified Public Accountants (82.19 KB)(Japan)
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Federal Audit Oversight Authority (FAOA) (176.46 KB)(Switzerland)
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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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Canadian Public Accountability Board (60.97 KB)(Canada)
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The Nederlandse Beroepsorganisatie van Accountants (NBA) (308.54 KB)(Netherlands)
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KPMG (86.08 KB)(United Kingdom)
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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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AICPA (327.14 KB)(United States of America)
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Instituto Mexicano de Comadores Publicos (1.44 MB)(Mexico)
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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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FSR - danske revisorer (40.33 KB)(Denmark)
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Hong Kong Exchanges and Clearing Limited (185.5 KB)(Hong Kong, Special Administrative Region of China)
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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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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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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)