Please enable JavaScript.

Coggle requires JavaScript to display documents.

Bin the clutter - Coggle Diagram

- - - - cutting the requirements that they themselves already impose and
      - by guarding against the imposition of unnecessary new disclosures
  - - - international bank in the UK may have to disclose credit risk under IFRS 7, Financial Instruments: Disclosures
      - the Companies Acts and the Disclosure and Transparency Rules,
      - the SEC rules and Industry Guide 3, as well as the requirements of Basel II Pillar 3.
- - - - principles-based approach to disclosures in IFRS standards
      - specific derogations from requirements in individual IFRS standards
      - the creation of an appropriately adapted local version of the IFRS for SMEs standard