I have noted on a couple of occasions in the last few days responses I have developed to the IASB consideration of country-by-country reporting included in chapter 6 of its discussion paper on the future of reporting in the extractive industries.
I have written a detailed consideration of the issues they raise. The full paper is forty six pages: the summary is, however, somewhat shorter and stands up in its own right.
Informed comments are welcome.
Submission of comments to the International Accounting Standards Board would be equally welcome: that can be done here.