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.
