In December 2019, the IASB issued an exposure draft where it proposes new guidance mainly regarding the presentation of the statement of the financial performance. While the main focus rests with the statement of the financial performance, the ED aims at creating a general presentation and disclosure standard where existing and retained guidance, together with the new one is put together. A number of other standards is also proposed to be amended (i.e. IAS7, IAS, IFRS 12). The proposals in the ED aim at enhancing comparability of IFRS financial statements.
KEYWORDS: Primary Financial Statements; IAS1; Presentation & Disclosure; Disclosure Initiative.
Villa, S., Acunzo G., Scettri, S. & Abate, E. (2020). Sulle proposte di modifica dello IASB agli schemi di bilancio – il progetto Primary Financial Statements, RIREA, n.1, pp. 122-128