IFRS consults on presentation and disclosures

Released 07 January 2020

In its first major consultation document for 2020, the International Accounting Standards Board (IFRS) is seeking views on proposals for improving the way information is communicated in the financial statements, with a focus on financial performance.

Exposure Draft General Presentation and Disclosures, published in December 2019 as part of the IFRS Primary Financial Statements project, is open for comment until 30 June 2020.

For further information, see Help shape IFRS Standards in 2020.

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