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Read about the key themes emerging from stakeholder feedback on the IASB discussion paper, Disclosure Initiative – Principles of Disclosure, and an update on the CSA consultation on reducing regulatory burden for public companies.
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In 2017, the International Accounting Standards Board (IASB) issued Disclosure Initiative – Principles of Disclosure, seeking feedback on disclosure issues and preliminary proposals to make disclosures in financial statements more effective.
Also in 2017, the Canadian Securities Administrators (CSA) launched a consultation exploring possible ways to reduce the regulatory burden faced by non-investment fund reporting issuers. In 2018, the CSA issued CSA Staff Notice 51-353, Update on CSA Consultation Paper 51-404 Considerations for Reducing Regulatory Burden for Non-Investment Fund Reporting Issuers, which outlines the policy initiatives being undertaken by the CSA in response to the consultation.
Although the IASB and CSA initiatives are separate, their subject matter clearly overlaps. This reporting alert summarizes some of the key themes emerging from feedback received by the IASB, and the policy projects announced by the CSA aimed at reducing regulatory burden.
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