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.
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