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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.

Correction list for hyphenation

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