Disclosure initiative — Primary Financial Statements - IASB

Date recorded:

At its meeting on February 20, 2018, the Board discussed: (i) a clarification of the proposals for management performance measures (MPMs); and (ii) whether we should require separate presentation of the investing cash flows of ‘integral’ and ‘non-integral’ associates and joint ventures in the statement of cash flows.

The Board will continue its discussions about management performance measures and other topics included in the project scope at a future meeting.

Review the IASB Update and podcast on the Board'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.