Disclosure initiative — Primary Financial Statements - IASB
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.