Redeliberations continue on Primary Financial Statements project
At its June 2023 meeting, the IASB continued its redeliberations on the proposals in the General Presentation and Disclosures exposure draft.
Keywords: Mazars, Thailand, IASB, redeliberations, IAS 29, IAS 12
3 August 2023
Two topics were discussed:
- Categories and subtotals in profit or loss: the rules for classifying income and expenses in specific situations; and
- IAS 29 – Financial Reporting in Hyperinflationary Economies and IAS 12– Income Taxes: classification in profit or loss.
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