Proposed Disclosure Enhancements In IFRS Could Help Improve Financial Reporting

Standard & Poor’s Ratings Services appreciates the opportunity to provide the International Accounting Standards Board (IASB, the Board) comments on its Exposure Draft ED/2014/1 “Disclosure Initiative–Proposed Amendments to IAS 1”. Current financial reporting does not give financial-statement users sufficient insight about the financial performance, financial position, cash flow prospects, and…More


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