Beyond the GAAP - no. 123 - June 2018
The level of information provided varies greatly, and, unsurprisingly, is on average rather limited. It is as well to remember that entities should expand these disclosures at 30 June 2018.
And to give its stakeholders some holiday reading, the IASB has just published a discussion document on the long-standing issue of the distinction between debt and equity. Evolution or revolution for IAS 32? Make up your own mind!