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Disclosure Initiative – Primary Financial Statements – AASB

Date recorded:

At its meeting on August 27, 2020, the AASB reviewed a draft response letter to the IASB’s Exposure Draft, “General Presentation and Disclosures.” The Board focused its discussion on the audit implications of introducing management performance measures in the notes to the financial statements and the proposal to define unusual income and expenses. The Board will submit its final response letter to the IASB by the comment deadline of September 30, 2020.

Review the executive summary on the AASB's Web site.

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