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Disclosure effectiveness: What companies can do …

Disclosure effectiveness what companies can do now October 2014 Table of contents Introduction .. 2 Materiality considerations .. 5 Leading practices on structure and content .. 7 Recommendations to improve disclosures .. 10 Process to improve disclosures .. 19 Conclusion .. 20 Appendix .. 21 Learn moreFor more information about how our Financial Accounting Advisory Services group can help, please contact the leader of our financial reporting and disclosures team: Neri BukspanPartner, Ernst & Young LLP+1 212 773 2 | Disclosure effectiveness Overview With regulators and standard setters now looking at how to make corporate disclosures more effective, companies can take steps now to make their own disclosures more meaningful. The problems with disclosures are well known. As the volume of disclosures has grown,1 regulators and financial statement users have repeatedly said that Disclosure documents contain too much boilerplate and are so repetitive that it is difficult for investors to find the most important information.

Introduction 2 | Disclosure effectiveness Overview With regulators and standard setters now looking at how to make corporate disclosures more effective, companies can take

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