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....
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