Webinar – Better Communication in Financial Reporting

Wednesday, 10 May 2017, 3:00PM—4:00PM

This webinar is aimed at users and preparers of the financial statements of Tier 1 and Tier 2 for-profit entities, and is also relevant to auditors, regulators and other interested parties that are involved in financial reporting.


The International Accounting Standards Board (IASB) has issued Discussion Paper DP/2017/1 Disclosure Initiative—Principles of Disclosure

The Discussion Paper (DP) is part of the IASB’s work on Better Communication in Financial Reporting. The DP proposes disclosure principles that can be used to improve the communication of information in financial statements.

The IASB believes that the development of clear principles governing what, how and where information should be disclosed in the financial statements will improve the information provided to users of financial statements.

The XRB is running a webinar to raise awareness of and seek feedback on the DP.

It will cover:

  • principles of effective communication, which could be included in a general disclosure standard or described in non-mandatory guidance;
  • principles on where to disclose information, including roles of the primary financial statements and the notes and location of information;
  • principles to address specific disclosure concerns of users of financial statements, including use of performance measures and disclosure of accounting policies; and
  • principles for improving disclosure objectives and requirements, including centralised disclosure objectives and drafting disclosure requirements.

The webinar is free, but you need to register in advance.

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