The IFRS Foundation podcast

IASB Podcast

03.01.2017 - By The IASB and ISSBPlay

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Wider corporate reporting: Hans explains that the Board discussed the possibility of undertaking some work in this area that may entail updating the Practice Statement on Management Commentary; Primary Financial Statements: Hans outlines the call from investors for more line items and subtotals, and gives an overview of the scope of this project; and Financial Instruments with Characteristics of Equity: Sue explains what the Gamma approach is and that the Board expects to publish a Discussion Paper later this year.

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