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IFRS® Standards – Better communication in financial reporting

IFRS – Better communication in financial reporting

KPMG's insights into making financial information more useful

'KPMG's insights into making financial information more useful

Better communication in financial reporting (BCFR) is an International Accounting Standards Board (the Board) theme aimed at improving information for users of financial statements.

The key projects under the BCFR theme on the Board’s current work plan include Primary financial statements, the Disclosure initiative and Management commentary. A more detailed overview of these projects is available in our visual guide (PDF 98 KB).

As part of its Primary financial statements project, the Board has issued an exposure draft (ED) outlining its plans for a new IFRS Standard General Presentation and Disclosures. For more on the ED, please see our summary (PDF 97 KB).

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