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Disclosure initiative — Primary Financial Statements - International Accounting Standards Board

Date recorded:

At its meeting on May 22, 2018, the Board discussed:(i) a summary of the results of a survey the staff have conducted on aggregation and disaggregation requirements in different jurisdictions; (ii) additional proposals to improve the level of aggregation and disaggregation of line items in the primary financial statements and in the notes; (iii) an analysis of expenses by function or by nature; and (iv) outstanding issues on management performance measures and adjusted earnings per share. The Board will continue discussing topics within the scope of the project at future Board meetings.

Review the IASB Update and podcast on the Board's Web site.

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