BCZ398 The IASB considered whether it should require disclosure of any externally imposed capital requirements. Such a capital requirement could be:
(a) an industry-wide requirement with which all entities in the industry must comply; or
(b) an entity-specific requirement imposed on a particular entity by its prudential supervisor or other regulator.
BCZ399 The IASB noted that some industries and countries have industry-wide capital requirements, and others do not. Thus, the IASB concluded that it should not require disclosure of industry-wide requirements, or compliance with such requirements, because such disclosure would not lead to comparability between different entities or between similar entities in different countries.
BCZ400 The IASB concluded that disclosure of the existence and level of entity-specific capital requirements is important information for users, because it informs them about the risk assessment of the regulator. Such disclosure improves transparency and market d
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