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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.

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