Disclosure initiative — Primary Financial Statements - IASB

Date recorded:

At its meeting on January 24, 2018, the IASB discussed: (i) introducing management performance measures in the financial statements; and (ii) presenting the share of the profit or loss of ‘integral’ associates and joint ventures in the statement(s) of financial performance.The Board will continue its discussions on topics within the scope of the project at future meetings.

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.