Primary Financial Statements – International Accounting Standards Board

Date recorded:

At its meeting on April 27-28, 2021, the IASB met to redeliberate the proposals in the Exposure Draft, General Presentation and Disclosures, relating to principles of aggregation and disaggregation and roles of the primary financial statements and the notes. The Board made a number of tentative decisions in this regard. The Board also discussed the implications of digital reporting for the requirements in the new Standard but was not asked to make any decisions. The Board will continue to redeliberate the project proposals at a future meeting.

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

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