Disclosure initiative: Primary Financial Statements – International Accounting Standards Board

Date recorded:

At its meeting on January 24-26, 2023, the IASB met to discuss feedback from targeted outreach and next steps. The IASB also redeliberated the proposals in its Exposure Draft relating to: (i) the general requirements on disaggregation; (ii) other comprehensive income; and (iii) the statement of cash flows—interest received and classification for entities with specified main business activities. Following a discussion, the IASB made tentative decisions with respect to (i), (ii) and (iii).  The IASB will continue to redeliberate the project proposals. 

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.