Disclosure Initiative: Principles of Disclosure

Disclosure Initiative: Principles of Disclosure
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披露倡议：披露原则

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发表时间：
2018
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通讯作者：
Contacts Siobhan Hammond
Contacts Siobhan Hammond
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文献类型：
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作者：
Contacts Siobhan Hammond

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论文主题评论信反馈-新西兰会计准则委员会工作人员起草IFRS标准中披露要求的方法联系人Siobhan哈蒙德shammond@ifrs.org +44（0）20 7246 6937 Kathryn Donkersley kdonkersley@ifrs.org +44（0）20 7246 6970本文件是为在国际会计准则委员会（委员会）的公开会议上讨论而编写的，不代表委员会或委员会任何个人成员的意见。对《国际财务报告准则》准则应用的评论并不旨在规定《国际财务报告准则》准则的可接受或不可接受的应用。技术决定公开作出，并在《国际会计准则理事会最新报告》中报告。
Paper topic Comment letter feedback—New Zealand Accounting Standards Board staff’s approach to drafting disclosure requirements in IFRS Standards CONTACTS Siobhan Hammond shammond@ifrs.org +44 (0) 20 7246 6937 Kathryn Donkersley kdonkersley@ifrs.org +44 (0) 20 7246 6970 This paper has been prepared for discussion at a public meeting of the International Accounting Standards Board (Board) and does not represent the views of the Board or any individual member of the Board. Comments on the application of IFRS Standards do not purport to set out acceptable or unacceptable application of IFRS Standards. Technical decisions are made in public and reported in IASB Update.