Primary Financial Statements – International Accounting Standards Board

Date recorded:

At its meeting on January 25, 2022, the IASB met to redeliberate some of the proposals in the Exposure Draft relating to: (i) management performance measures—disclosures—usefulness and reconciliations; and (ii) management performance measures—disclosure of tax and non-controlling interests. The IASB made a number of tentative decisions 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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