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Entities applying IFRS are required to disclose information that will enable users of its financial statements to evaluate the entity’s objectives, policies, and processes for managing capital.
US GAAP
IFRS
There are no specific capital management disclosure requirements under US GAAP.
For SEC registrants, disclosure of capital resources is normally made in the Management’s Discussion and Analysis section of SEC filings such as Forms 10-K or 20-F.
Entities are required to disclose the following:
  • Qualitative information about their objectives, policies, and processes for managing capital
  • Summary quantitative data about what they manage as capital
  • Changes in the above from the previous period
  • Whether during the period they complied with any externally imposed capital requirements to which they are subject and, if not, the consequences of such non-compliance

The above disclosure should be based on information provided internally to key management personnel.

PwC. All rights reserved. PwC refers to the US member firm or one of its subsidiaries or affiliates, and may sometimes refer to the PwC network. Each member firm is a separate legal entity. Please see www.pwc.com/structure for further details. This content is for general information purposes only, and should not be used as a substitute for consultation with professional advisors.

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