Primary Financial Statements – International Accounting Standards Board
Date recorded:
At its meeting on May 24-27, 2021, the IASB met to redeliberate some of the proposals in the Exposure Draft relating to (i) subtotals and categories—financing category; and (ii) subtotals and categories—profit before financing and income tax. The Board made tentative decisions in this regard and will continue to redeliberate the project proposals at future meetings.
Review the IASB Update and podcast on the Board's Web site.
