MNP Comment Letter - Disclosure Initiative: Principles of Disclosure Discussion Paper (International)

Category: IFRS

MNP Comment Letter - Disclosure Initiative: Principles of Disclosure Discussion Paper (International)

Excerpt

Thank you for the opportunity to comment on the above Discussion Paper.

Overall, we fully support the IASB’s project on Principles of Disclosure and the Disclosure Initiative, which is one of the IASB’s critical active projects. We agree that it is imperative to have a set of clear, concise, transparent, thorough and well-balanced disclosure requirements, and the concepts put forward in this Discussion Paper will serve to achieve such requirements, with certain additional considerations, as highlighted in our responses.

We have reviewed the Discussion Paper and set out below our responses.

MNP Comment Letter - Disclosure Initiative: Principles of Disclosure Discussion Paper (International)

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Michelle Balmer

Michelle Balmer CPA, CA

Vice President, Assurance

Michelle Balmer, CPA, CA, is a Senior Assurance Services Partner with MNP. With 14 years of experience in public practice, Michelle helps a broad range of public and privately held companies in a variety of industries. She also works on special projects, including costing studies, benchmarking and best-practice studies, operational analyses, litigation support and due diligence.

As a key member of MNP's Assurance team, Michelle has played an instrumental role in assurance policy development, implementing accounting and assurance standards firm-wide and educating assurance practitioners regarding methodologies and new pronouncements. She also provides technical advice and consultation on accounting and assurance issues, as well as on rules of professional conduct issues, to all MNP practitioners.

Michelle was certified a Chartered Accountant (CA) after obtaining a Bachelor of Commerce degree from the University of Alberta. She has been actively involved with the Institute of Chartered Accountants of Alberta, including the Chartered Accountants School of Business, in an instructional and marketing capacity. An avid volunteer, she has assisted numerous groups such as the Easter Seals of Alberta, Paralympic Sports Association and Junior Achievement of Northern Alberta.