Disclosure initiative — Primary Financial Statements - IASB

Date recorded:

At its meeting on December 14, 2016, the IASB tentatively decided to focus on targeted improvements to the statements of financial performance and to the statement of cash flows. The Board will decide at a later stage of the project whether it will issue a Discussion Paper or an Exposure Draft as the first due process output of the project.

The staff expects to start its discussions with the Board in Q1 of 2017.

Review the IASB Update on the IASB's Web site.

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