Primary Financial Statements – International Accounting Standards Board
Date recorded:
At its meeting on September 20-24, 2021, 2021, the IASB met to redeliberate some of the proposals in the Exposure Draft, General Presentation and Disclosures, relating to: (i) management performance measures; and principles of aggregation and disaggregation and their application in the primary financial statements and the notes. The Board made a number of tentative conclusions following its discussions and will continue to redeliberate the project proposals at future meetings.
Review the IASB Update and podcast on the Board's Web site.
