Disclosure Requirements in IFRS Standards—A Pilot Approach


The IASB published its Exposure Draft ED/2021/3 Disclosure Requirements in IFRS Standards—A Pilot Approach (Proposed amendments to IFRS 13 and IAS 19) in March 2021.  The IASB’s comment deadline is 21 October 2021.


The objective of this project is to develop draft guidance for the IASB to use when developing and drafting disclosure sections.  The Exposure Draft includes proposed amendments to IFRS 13 Fair Value Measurement and IAS 19 Employee Benefits which are based on the draft guidance.

Planned Outreach

Our planned outreach on this project includes discussions with preparers and investors and public consultation on our draft comment letter.

If you would like to contribute to outreach work on this project, please email UKEndorsementBoard@endorsement-board.uk 

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