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Disclosure initiative — Primary Financial Statements - IASB

Date recorded:

At its meeting on June 21-22, 2017, the IASB discussed the Primary Financial Statements project. The Board continued its discussion from the March 2017 Board meeting about introducing two subtotals in the statement(s) of financial performance—earnings before finance income/expenses and tax (EBIT) and a management performance measure. No decisions were made at this meeting. The staff will consider the feedback received by the Board and bring back revised proposals to a future meeting.

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

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

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