The International Accounting Standards Board (Board) has proposed improvements to the way information is communicated in the financial statements, with a focus on financial performance. Responding to investor demand, the proposals cover three main topics:

  • New subtotals in the statement of profit or loss
  • ‘Non-GAAP’ transparency
  • Improved disaggregation of information

In this short video, IASB Chair Hans Hoogervorst provides an overview of the proposals.

The video is also available on Youtube.

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