Financial reports have grown significantly over recent years due to new disclosure and reporting requirements mandated by policymakers, regulators, and standard setters. Entities that have to comply with these requirements seek to maximise efficient reporting processes and do not usually review their disclosure packages on a yearly basis. To overcome this challenge, a thorough debate is needed about (a) what kind of information should (still) be reported and (b) how and where that kind of information should be reported - preferably without comingling the two issues.

中文翻译：

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公司披露规定

近年来，由于决策者，监管者和标准制定者对披露和报告的新要求，财务报告有了显着增长。必须遵守这些要求的实体会寻求最大限度地提高有效的报告流程，并且通常不每年审核其披露资料包。为了克服这一挑战，需要就以下方面进行彻底的辩论：（a）应（仍）报告哪种信息，以及（b）应如何以及在何处报告这种信息-最好不要将这两个问题混在一起。