Discussion Paper issued by IASB on Disclosure InitiativePrinciples of Disclosure

The IASB has published Discussion Paper that suggests principles to make disclosures in financial statements more effective. This Discussion Paper, published by the International Accounting Standards Board,   could lead to amendments to IAS 1, the Standard covering general disclosure requirements, or the development of a new general disclosure Standard.
 
Discussion Paper issued by IASB on Disclosure Initiative—Principles of Disclosure is for comments only. Comments on the Discussion Paper need to be received by August 16, 2017.

Invitation to comment
 
ASB invites comments on the Discussion Paper from the public. The downloadable version of the draft is available at:
 
"Create and paste link for Document 1"
How to comment
Comments should be submitted using one of the following methods: 
  1. Electronically:  

Click on the below mentioned option to ''Submit a comment letter'' (Preferred method)
  
  1. Email:               
Comments can be sent to: commentsasb@icai.in 
  1. Postal:               
Secretary, Accounting Standards Board,
The Institute of Chartered Accountants of India,
 ICAI Bhawan, Post Box No. 7100,
Indraprastha Marg,
New Delhi 110 002
 
Further clarifications on this Exposure Draft may be sought by e-mail to asb@icai.in

Comment letter deadline

The Exposure Draft is open for comment until 16th August, 2017

Due process documents
Discussion Paper issued by IASB on Disclosure InitiativePrinciples of Disclosure  [PDF]