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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.

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.