News & Views

Tackling “Over-disclosure” in Financial Statements

In September 2017, the International Accounting Standards Board (IASB) issued a non-mandatory practical guidance: International Financial Reporting Standards (IFRS) Practice Statement 2: Making Materiality Judgments (“PS2”).  PS2 aims to address the “over-disclosure” issue, whereby preparers, seeking to comply with extensive IFRS disclosure requirements, include too much irrelevant information and not enough relevant information....

Shipping Confidence Steady Amidst Pressures

Shipping confidence has not changed in the three months to end-February 2017 despite industry and political pressures, according to the latest Shipping Confidence Survey by Moore Stephens. Respondents’ average confidence level held constant from the previous survey in November 2016 at 5.6 out of 10.0 - the highest rating since August 2015.
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