ANALYSIS: FINANCIAL REPORTING DISCLOSURES: CUTTING THE CLUTTER
The issue of ‘disclosure overload’ is not new, neither is it an issue for preparers of IFRS financial statements only. In fact, a number of standard-setters and regulators around the world are attempting to find solutions to the issue of disclosure overload. By Mareli Dippenaar The International Accounting Standards Board (IASB) has found that financial…