New on the Horizon: Financial statement presentation

This edition of New on the Horizon considers the proposed requirements of the staff draft of exposure draft Financial Statement Presentation (the staff draft). It also refers briefly to the other two areas of this phase of the financial statement presentation project being ED/2010/5 Presentation of Items of Other Comprehensive Income - Proposed amendments to IAS 1 and the staff draft of an exposure draft Discontinued Operations (Re-exposure of proposed amendments to IFRS 5).

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New on the Horizon

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