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Disclosure initiative — Primary Financial Statements - IASB

Date recorded:

At its meeting on September 21, 2017, the IASB discussed the following: (i) structure of the statement(s) of financial performance—introduction of an investing category and additional subtotals; and (ii) analysis of expenses by function and by nature. The Board will continue discussions at a future meeting.

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

Correction list for hyphenation

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