Improving Financial Literacy Through Ifrs-based Simplified Reporting: User-oriented Disclosure Models for Investors
Year: 2026
Type: article
Abstract: This paper explores how IFRS-anchored disclosures can be redesigned into simplified, user-oriented reporting layers to strengthen investor financial literacy. Using document-based analysis of key IFRS presentation and disclosure requirements, alongside-reviewed evidence on readability and limited attention, the study proposes a Simplified IFRS-Based Disclosure Model (SIFRSD). The model introduces an Investor Key Disclosure Sheet that translates essential IFRS information into plain-language, traceable items mapped from user needs to disclosure elements, IFRS anchors, and expected literacy outcomes. It operationalises IFRS materiality guidance to reduce disclosure overload while preserving IFRS integrity through cross-referencing and optional assurance, offering a practical pathway for emerging markets, including an evidence-bounded lens for Uzbekistan and Central Asia.
Source: Nashrlar
Authors: Sarbinaz Utegenova, Feruza Oralbaeva
Institution: Karakalpak State University
Language: English
Subfield: Accounting
Domain: Social Sciences
Open Access status: hybrid
OpenAlex ID: W7148637561
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