Disclosure Initiative – Primary Financial Statements – International Accounting Standards Board
Date recorded:
At its meeting on February 21-24, 2022, the IASB met to redeliberate some of the proposals in the Exposure Draft relating to principles for presentation and to the required line items in primary financial statements. The Board made a number of tentative conclusions in this regard and made drafting suggestions on how to improve the understandability of the requirements with respect to certain of these items. The IASB will continue to redeliberate the project proposals at future meetings.
Review the IASB Update and podcast on the Board's Web site.
