Objective

For the last four years,IASB staff have been -operating with external parties to identify mmon practice elements for addition to the IFRS mon practice elements relate to qualitative or quantitative items that entities mmonly present or disclose within IFRS financial statements,even though they are not referred to explicitly in Standards or Illustrative Examples acmpanying the Standards.

The IASB has now re-established a mon Practice project for 2014and is seeking suitable participants to ntribute to this project.

The 2014mon Practice Project

The 2014mon Practice Project will focus on identifying mmon practice elements related to the following activities:

a. chemicals;

b. information technology (including software,hardware,peripherals,etc);

c. media (including publishing,television works,digital downloads,printing,etc);and

d. utilities

What ntribution are we asking for?

We expect that participants will actively ntribute to an empirical analysis of financial statements and/or provide general feedback to the IASB staff:

Empirical analysis—participants,such as,but not limited to,regulators or acuntancy firms,are requested to undertake an analysis of the disclosures for a (sample)set of IFRS financial statements,perform a mparison with the elements available within the IFRS Taxonomy and suggest additional items based on their review.

Provide general feedback—participants,such as,but not limited to,investors or preparers of financial statements,are requested to take part in nference calls and provide general feedback to the IASB staff.This feedback should relate to mmon practice as it exists in the industries previously mentioned.Feedback may include,for example,information on which notes to the financial statements should be targeted for empirical analysis and evaluation of the proposed additions to the IFRS nference calls are expected to last up to one hour and our up to four times during the duration of the project.

Timeline

The empirical analysis for our 2014mon Practice project is expected to be performed during Q2of 2014for utilities and information technology and during Q3of 2014for media and chemicals.Feedback will be sought throughout the duration of the project.

ntact details

If you wish to participate in our 2014mon Practice Project,you are invited to express your interest by 15April 2014,either :

in writing to Kristy Robinson ,Technical Principal,IASB,30Cannon Street,London EC4M 6XH,United Kingdom;or

by email to xbrl@

中文新闻：http://www.xbrl-cn.org/2014/0528/102535.shtml