Primary Financial Statements
- Active
- Research phase
- Filipe Alves, Robert Stojek, Ioana Kiss, Didier Andries, Galina Borisova
Description
In July 2014 the IASB added the Performance Reporting project to its research agenda, mainly in response to the strong demand from investors to undertake a project on performance reporting. In 2015 the IASB renamed the project to Primary Financial Statements.
The IASB's Primary Financial Statements project is currently examining possible changes to the structure and content of the primary financial statements. The IASB's research will focus on:
The IASB will continue its discussions through 2018. The IASB has yet to decide whether to publish a Discussion Paper or an Exposure Draft.