Financial statements and disclosure
Title | Description |
---|---|
Management commentary | Completed 2010. The IASB issued IFRS Practice Statement 'Management Commentary' on 8 December 2010. |
Primary financial statements | This project has been completed. The IASB published IFRS 18 'Presentation and Disclosure in Financial Statements' on 9 April 2024. |
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. |