World Accounting Report
IASB staff analyse presentation
The IASB has decided to focus its attention in the short to medium-term on better communication in financial statements. They have a number of projects to address this, but the major new one is the way in which performance is reported. The project, ‘primary financial statements’, has started with research by IASB staff into the use of performance measures, which was presented to the board at its November meeting.