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.
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