Dialogue with standard setters. Disclosure initiative and related research projects

Titolo Rivista: FINANCIAL REPORTING
Autori/Curatori: Raffaele Fiume, Tiziano Onesti, Stefano Bianchi
Anno di pubblicazione: 2019 Fascicolo: 1 Lingua: Italiano
Numero pagine: 9 P. 145-153 Dimensione file: 360 KB
DOI: 10.3280/FR2019-001005
Il DOI è il codice a barre della proprietà intellettuale: per saperne di più clicca qui

Qui sotto puoi vedere in anteprima la prima pagina di questo articolo.

Se questo articolo ti interessa, lo puoi acquistare (e scaricare in formato pdf) seguendo le facili indicazioni per acquistare il download credit.
Acquista Download Credits per scaricare questo Articolo in formato PDF

anteprima articolo

FrancoAngeli è membro della Publishers International Linking Association, Inc (PILA)associazione indipendente e non profit per facilitare (attraverso i servizi tecnologici implementati da CrossRef.org) l’accesso degli studiosi ai contenuti digitali nelle pubblicazioni professionali e scientifiche

The disclosure in financial statements is one of the pillars of the framework of the International Financial Statements (IFRS). All the standards include a relevant section with indication about the information and data to be disclosed in the notes, however the feedbacks received from the stakeholders and users indicated the existence of concerns about the effectiveness of disclosures in financial statements and about the disclosure overload. In order to respond to the above concerns and feedbacks, the International Accounting Standards Board (IASB) launched the Disclosure Initiative in 2013. The Disclosure Initiative is a multi-faced project that involves various IFRSs aiming to limit the disclosure in the financial statements and improving the financial information, it is part of the global project “Better Communication in Financial Reporting that will be implemented in order to improve the way financial information is prepared by the IFRS entities. The purpose of the following review is to analyse the different stages of the Disclosure initiative between the four completed phases and the on-going projects and to comment its results.

Raffaele Fiume, Tiziano Onesti, Stefano Bianchi, Dialogue with standard setters. Disclosure initiative and related research projects in "FINANCIAL REPORTING" 1/2019, pp 145-153, DOI: 10.3280/FR2019-001005