Disclosure Initiative - Primary Financial Statements – International Accounting Standards Board

Date recorded:

At its meeting on March 22-24, 2022, the IASB met to redeliberate some of the proposals in the Exposure Draft relating to: (i) some of the proposals for entities with specified main business activities; and (ii) the location and cross-referencing of management performance measures. Following its discussions, the Board made a number of tentative conclusions with regard to each topic. 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

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.