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IASB to discuss ‘disclosure overload’ at forum

The International Accounting Standards Board (IASB) is planning to host a public disclosure forum on 28 January 2013 to consider 'disclosure overload'.

The IASB forum will bring together preparers, auditors, regulators, users of financial statements to address the view that not all of the information presented in financial statements is useful.

It will include presentations from invited speakers as well as panels and open discussions, and will discuss the current state of financial report disclosures and some of the concerns over them and potential ways to improve the clarity of financial reports. It will also provide input into the disclosure and presentation sections of the IASB's conceptual framework project.

IASB chairman Hans Hoogervorst said the forum is necessary because it has become "increasingly clear that we are suffering from disclosure overload".

"There are many reasons why this is the case. Standard setters are not blameless, but neither are preparers, auditors or regulators. So, the idea is to get everybody in a room and see what we can do to address this topic," he noted.

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