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IASB podcast and presentation on Financial Statement Presentation project

  • IASB (International Accounting Standards Board) (blue) Image

11 Aug 2010

The IASB has released a podcast and web presentation on the Financial Statement Presentation project, a joint project with the FASB to improve the organisation and presentation of information in the financial statements by replacing IAS 1 Presentation of Financial Statements and IAS 7 Statement of Cash Flows.

A staff draft of an exposure draft arising from the project was published on 1 July 2010 (see our earlier story) and, in response to constituent concerns, the IASB is currently undertaking 'outreach' activities and field testing of the proposals. The formal release of the ED is expected early in 2011, with a final IFRS expected later in 2011. Other aspects of the project are also considering discontinued operations and the presentation of comprehensive income.

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