This site uses cookies to provide you with a more responsive and personalised service. By using this site you agree to our use of cookies. Please read our cookie notice ( for more information on the cookies we use and how to delete or block them.
The full functionality of our site is not supported on your browser version, or you may have 'compatibility mode' selected. Please turn off compatibility mode, upgrade your browser to at least Internet Explorer 9, or try using another browser such as Google Chrome or Mozilla Firefox.

Disclosure initiative — Primary Financial Statements - IASB

Date recorded:

On March 21, 2017, the IASB discussed guidance on classification, aggregation and disaggregation, as well as two proposed subtotals in the statement(s) of financial performance: (i) Earnings before interest and tax; and (ii) Management operating performance measure.

At future meetings the Board will discuss items the staff was asked to develop further or to clarify in the proposals presented at this meeting. The staff will also explore: (i) adjusted basic earnings per share; (ii) better ways to communicate information about other comprehensive income; (iii) presentation of the results of associates and joint ventures; (iv) targeted improvements in the statement of cash flows; and (v) development of illustrative examples, including those for specific industries (eg financial institutions), for the primary financial statements.

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

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.