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Disclosure Initiative – Primary Financial Statements– International Accounting Standards Board

Date recorded:

At its meeting on January 26, 2021, the IASB met to continue discussing feedback on its Exposure Draft and to discuss plans for redeliberating the project proposals. The Exposure Draft sets out proposals for a new IFRS Standard on presentation and disclosures in financial statements that, when finalized, will replace IAS 1, Presentation of Financial Statements. It also sets out proposed amendments to other IFRS Standards, The Board agreed a plan to redeliberate the project proposals and will start 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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