Disclosure Initiative – Primary Financial Statements - International Accounting Standards Board

Date recorded:

At its meeting on June 20-22, 2022, the IASB met to redeliberate the proposals in its Exposure Draft General Presentation and Disclosures relating to: (i) general requirements for additional line items and subtotals; and (ii) the use of columns for presenting management performance measures. The Board made a number of tentative conclusions as a result of the discussion. The IASB 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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