IASB proposes new standard on general presentation and disclosures in financial statements

Thursday, December 26th, 2019

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The International Accounting Standards Board (IASB) has published the exposure draft of a new standard ‘General Presentation and Disclosures’ that is intended to replace IAS 1 ‘Presentation of Financial Statements’. Comments are requested by 30 June 2020.  https://cdn.ifrs.org/-/media/project/primary-financial-statements/exposure-draft/ed-general-presentation-disclosures.pdf