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Disclosure Initiative – Primary Financial Statements – International Accounting Standards Board

Date recorded:

At its meeting on June 17, 2019, the Board discussed and made tentative conclusions with respect to each of the following issues: (i) the classification of exchange differences, and gains and losses on derivatives, in the statement(s) of financial performance; (ii) the classification of expenses relating to investments; (iii) income tax effects relating to management performance measures; (iv) differences between management performance measures and segment measures of profit or loss; and (v) transition requirements and the effective date of any new or amended Standard arising from the project. The Board will discuss at a future meeting permission to begin the balloting process for the Exposure Draft.

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

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

Correction list for hyphenation

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