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Disclosure Initiative – Primary Financial Statements – International Standards Board

Date recorded:

At its meeting on April 9-11, 2019, the Board met to discuss: (i) amendments to the Board’s proposals on management performance measures; and (ii) outstanding issues related to the project proposals for financial entities, mostly concerning the classification of income and expenses in the statement(s) of financial performance. The Board made a number of tentative decisions with respect to both categories of discussion items. The Board will discuss at a future meeting which type of consultative document it should publish to seek feedback on the project proposals.

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

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