Orientation: Globally. non-International Financial Reporting Standards (non-IFRS) disclosures have gained prominence. The International Accounting Standards Board (IASB) is in the process of deciding on the appropriate degree of regulation over such disclosures. Research purpose: This study investigated the value relevance and the extent of regulation required for non-IFRS disclosures. https://normakamalies.shop/product-category/carpet/