Disclosure Initiative : Primary Financial Statements – International Accounting Standards Board
Date recorded:
At its meeting on March 20-23, 2023, the IASB met to redeliberate certain proposals in its Exposure Draft relating to: (a) disclosure of operating expenses by nature; (b) management performance measures; (c) categories in the statement of profit or loss; and (d) entities with specified main business activities. Following a discussion, the IASB made tentative decisions with respect to (a) to (d). The IASB will continue to redeliberate the project proposals.
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