Summary of the December 2022 ITCG meeting
17 Jan 2023
The IASB has published a summary of the IFRS Taxonomy Consultative Group (ITCG) meeting held on 5 December 2022.
The ITCG discussed the following topics:
- Digital representation of specific proposals related to the primary financial statements project:
- subtotals/categories in the statement of profit or loss
- disclosure of operating expenses by nature in the notes
- Summary of feedback on the staff draft of the IFRS Sustainability Disclosures Taxonomy
The meeting summary is available on the IFRS Foundation website.