Disclosure initiative — Primary Financial Statements – International Accounting Standards Board

Date recorded:

At its meeting on February 7, 2019, the Board discussed: (i) the classification of income and expenses in the statement(s) of financial performance for financial entities, following up on discussions from the September 2018 meeting; (ii) two outstanding issues on the statement of cash flows; and (iii) additional proposals on aggregation and disaggregation. The Board made tentative conclusions in respect of each of these issues. In addition, the Board tentatively decided to provide additional guidance for material balances comprised of immaterial items. 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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