Disclosure initiative — Primary Financial Statements – International Accounting Standards Board
Date recorded:
At its meeting on June 20-21, 2018, the International Accounting Standards Board (the Board) met to discuss:
- an analysis of the project areas in which the tentative Board decisions applying to non-financial entities could apply with little or no change to financial entities, including decisions about: management performance measures; aggregation and disaggregation; and other comprehensive income.
- an analysis of project areas in which the Board would need to adjust the tentative decisions to apply them to financial entities, including decisions about: profit before financing and income tax; income and expenses from investments; and the statement of cash flows.
- a summary of research on reporting practices for a sample of financial entities.
Review the IASB Update and podcast on the Board's Web site.
