Survey - Disclosure Requirements in IFRS Standards—A Pilot Approach

The UK Endorsement Board secretariat has published its survey on IASB Exposure Draft ED/2021/3 Disclosure Requirements in IFRS Standards – A Pilot Approach (the Disclosure Pilot). The ED proposes replacing today’s mandatory disclosure regime with a series of disclosure objectives, giving companies more freedom to decide what should be disclosed to meet the objectives. 

This is an opportunity to share your views on the benefits or practical difficulties of this new approach.  Your thoughts will help us identify benefits and issues specific to UK companies, and influence the further development of these proposals by IASB. 

The survey takes around 10 minutes to complete. We would particularly welcome input from medium and smaller size IFRS users. The survey is open until COB 12 November 2021.  The survey explores the potential

The survey can be accessed here.