IASB proposes to require comparable profit subtotals and bring greater transparency to ‘non-GAAP’ measures

IASB proposes to require comparable profit subtotals and bring greater transparency to ‘non-GAAP’ measures

Publication date: 18 Dec 2019

Detailed guidance

detailed guidance
The IASB has proposed improvements to the way information is communicated in the financial statements, with a focus on financial performance. Responding to investor demand, the proposals would require more comparable information in the statement of profit or loss and a more disciplined and transparent approach to the reporting of management-defined performance measures (‘non-GAAP’).
 
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