Corporate Disclosure Policy Council    

The Corporate Disclosure Policy Council (CDPC) addresses issues affecting the quality of financial reporting and disclosure worldwide.

 

Our members include investment professionals with extensive expertise in global capital markets who work with the Financial Reporting Policy Group staff.

 

What We Do

The council is working to meet the needs of investors and creditors by promoting one set of high-quality global financial reporting standards. Our efforts include:

• Contributing to research and position papers, including the Comprehensive Business Reporting Model
• Supporting the joint project on financial statement presentation
• Working to improve the accessibility and deliverability of financial information through XBRL

 

What We're Saying

Some of the recent comment letters written by CDPC members:

 

• Progress Report of the SEC Advisory Committee on Improvements to Financial Reporting (PDF)
• IASB-FASB Joint Project on Financial Statement Presentation (PDF)
• Allowing U.S. issuers to prepare financial statements in accordance with international financial reporting standards (PDF)
• Acceptance from foreign private issuers of financial statements prepared in accordance with international financial reporting standards without reconciliation to U.S. GAAP (PDF)
• Proposed international financial reporting standards for small- and medium-sized entities (PDF)
• Conceptual Framework for Financial Reporting (PDF)
• Fair Value Accounting (PDF)
• Segment Reporting (PDF)