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Explain, with reference to the documents and associated resources as listed in the references list

Required 1. Explain, with reference to the documents and associated resources as listed in the references list, why the IASB decided to undertake a project for the purpose of improving the communication of existing information that is provided in financial statements. 2. Explain, with reference to the documents and associated resources as listed in the references list, the three main concerns about information disclosure in financial statements which are referred to as the disclosure problem. 3. Identify and explain the amendments that were made to both IAS 1 Presentation of Financial Statements and IAS 7 Statement of Cash Flows as part of the Disclosure Initiative.

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