Disclosure Initiative – Primary Financial Statements - International Accounting Standards Board

Date recorded:

At its meeting on September 20-22, 2022, the IASB met to redeliberate the proposals in its Exposure Draft General Presentation and Disclosures relating to : (i) unusual income and expenses; (ii) entities with specified main business activities—associates and joint ventures; (iii) investments in subsidiaries, associates and joint ventures; (iv) classification of incremental expenses; (v) specified subtotals; and (vi) presentation of operating expenses. Following discussions, the Board made a number of tentative decisions in respect 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.

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