28/05/2021 - EFRAG podcast on field testing the IASB ED Disclosure Requirements
EFRAG has released another podcast, this time on the topic of the field test run by EFRAG in cooperation with the IASB, on the IASB's ED on Disclosure Requirements in IFRS Standards - A Pilot Approach. Listen to the podcast providing insights on the importance and implications to participate in the EFRAG field test.
In May 2021, the IASB published an exposure draft (ED) on Disclosure Requirements in IFRS Standards - A Pilot Approach. The ED aims to provide internal guidance to the IASB when drafting disclosure requirements and is an objective-based approach rather than lists of items to be provided.
EFRAG considers that field testing the proposals are essential to understand the practical implications of the approach and concerns around comparability, auditability and enforceability. The podcast provides background to the project and its objectives as well as information about the field test and how to participate.
Listen now to the podcast:
EFRAG Podcast - Disclorure Requirements 
For further information about the field test, please refer to our call for candidates here.
