{"id":100001097,"date":"2014-07-16T13:39:17","date_gmt":"2014-07-16T11:39:17","guid":{"rendered":"https:\/\/sh-dev.openbyte.ch\/?p=100001097"},"modified":"2014-07-16T13:39:17","modified_gmt":"2014-07-16T11:39:17","slug":"comment-letter-disclosure-initiative","status":"publish","type":"post","link":"https:\/\/swissholdings.ch\/fr\/comment-letter-disclosure-initiative\/","title":{"rendered":"Comment Letter Disclosure Initiative"},"content":{"rendered":"<p>The Disclosure Initiative is an important project with potential to improve financial reporting for both preparers and users by eliminating unnecessary detail and concentrating on the quality of disclosures. Similar supportive initiatives by other organizations, such as the U.S. Securities and Exchange Commission\u2019s Disclosure Effectiveness project and ESMA\u2019s 2012\/13 consultation on materiality in financial reporting, show there is an opportunity to make concrete progress on improving disclosures. The IASB\u2019s Work Plan includes target dates for Board discussion on Materiality and publication of an Exposure Draft covering a Financing Liabilities reconciliation. However, the timing of work on the General Disclosure Review is still undefined. It would be unfortunate if the significant momentum behind this project is lost because of delay. We urge the Board to set and publish a target date for the general disclosure review work as soon as possible.<\/p>\n<p>&nbsp;<\/p>\n<p><a href=\"https:\/\/swissholdings.ch\/fr\/wp-content\/uploads\/sites\/3\/2019\/01\/14-07-16_Comment_Letter_Disclosure_Initiative.pdf\" target=\"_blank\" rel=\"noopener\">Comment Letter on Exposure Draft on the Disclosure Initiative (PDF)<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The Disclosure Initiative is an important project with potential to improve financial reporting for both preparers and users by eliminating unnecessary detail and concentrating on the quality of disclosures. Similar supportive initiatives by other organizations, such as the U.S. Securities and Exchange Commission\u2019s Disclosure Effectiveness project and ESMA\u2019s 2012\/13 consultation on materiality in financial reporting, &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-100001097","post","type-post","status-publish","format-standard","hentry","category-rechnungslegung-und-berichterstattung"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Comment Letter Disclosure Initiative - Swissholdings FR<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/swissholdings.ch\/fr\/comment-letter-disclosure-initiative\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Comment Letter Disclosure Initiative - Swissholdings FR\" \/>\n<meta property=\"og:description\" content=\"The Disclosure Initiative is an important project with potential to improve financial reporting for both preparers and users by eliminating unnecessary detail and concentrating on the quality of disclosures. 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