Primary Financial Statements – International Accounting Standards Board
At its meeting on July 20-21, 2021, the IASB met to redeliberate some of the proposals in the Exposure Draft relating to classification in categories in the statement of profit or loss, and made a number of tentative conclusions in this regard. The Board will continue to redeliberate the project proposals at future meetings.
Review the IASB Update and podcast on the Board's Web site.