The International Accounting Standards Board (IASB) is redeliberating proposals in the Exposure Draft General Presentation and Disclosures. The Exposure Draft, published in December 2019, proposes to improve how information is communicated in the financial statements, with a focus on information in the statement of profit or loss. The IASB discussed feedback on the Exposure Draft in December 2020 and January 2021.
The IASB met on 20 June 2022 to redeliberate the proposals in its Exposure Draft General Presentation and Disclosures relating to:
The IASB tentatively decided: