Other areas the panel commented on include disclosure of judgments and estimates, possible impact of new standards and interpretations, sufficiency of disclosure with respect to impairment testing, related party disclosures, and presentation of financial statements.
小组评述的其他领域包括：判断和估计的披露；新标准和解释的可能影响；减值测试的披露是否足够；相关当事方的披露；财务报表的提交。