IASB oprisk project shifted to new working group

Debate about operational risk disclosure in IAS 32, Financial Instruments: Disclosure and Presentation, has been shifted to another working group, the narrative reporting project. The project is being led by members of the Institute of Chartered Accountants of New Zealand, with input from accounting regulators in Canada, Germany and the UK, according to a spokesperson for the IASB. They declined to elaborate further on progress of the project.

However, the IASB document said that the draft

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