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Outreach event on the principles of disclosure discussion paper in Hong Kong

On 5 September 2017, the Hong Kong Institute of CPAs and the IASB will host a joint outreach event in Hong Kong on the IASB dis­cus­sion paper DP/2017/1 'Dis­clo­sure Ini­tia­tive — Prin­ci­ples of Dis­clo­sure'.

The event will cover main elements of the dis­cus­sion paper, including:

“what con­sti­tutes effective com­mu­ni­ca­tion in the financial reports;”


“what con­sti­tutes fair pre­sen­ta­tion of per­for­mance measures such as EBITDA;”


“when, where and how financial in­for­ma­tion should be disclosed.”


For more in­for­ma­tion, see the press release on the IASB’s website.

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