Disclosure Initiative – Primary Financial Statements – International Accounting Standards Board
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.
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