Financial statements and disclosure

Title Description
Reporting comprehensive income (performance reporting) Discontinued 2004. The IASB and FASB agreed that, in the interests of convergence, a project on this topic should be conducted jointly. These discussions are covered in the 'financial statement presentation' project.
Segment reporting — Convergence issues Completed 2006. The IASB issued IFRS 8 'Operating Segments' on 30 November 2006.
Supplier finance arrangements Completed 2023. The IASB issued 'Supplier Finance Arrangements (Amendments to IAS 7 and IFRS 7)' on 25 May 2023.

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.