Response to IASB Exposure Draft ED/2021/3 Disclosure requirements in IFRS Standards

We support the IASB’s development of objectives-based disclosure requirements for IAS 19. However, we believe that a more comprehensive mandatory minimum disclosure requirements for each objective should be clearly set out for IAS 19 in order to ensure comparability and usefulness of the disclosures for users.,,12 January 2022 - IASB Exposure Draft ED-2021-3