United States

In the Headlines: Making Financial Statements More Relevant - Short-Term Clarifications to IAS 1

Mar 31, 2014
From the Financial Reporting Network and the IFRS Institute

In the Headlines 14-05 summarizes the IASB Exposure Draft, Disclosure Initiative, which proposes narrow-scope amendments to IAS 1, Presentation of Financial Statements, to clarify certain aspects of presentation and disclosure including materiality, sequence of disclosures, disaggregation, and subtotals. The comment period ends July 23.

Read In the Headlines 14-05