Financial Statement Presentation and Disclosure

Lead / Co-Lead

Korea / China

Working Group members

Australia, Hong Kong, Japan, Macao, Malaysia, New Zealand

Project description

The aim of the Working Group is to consider IASB proposals on Financial Statement Presentation and Disclosure and other related matters with a view to providing the IASB with constructive input to its standard setting process and communicating the views of AOSSG members to the IASB.


Title Issue date
Currently there are no papers available for the public. NA

Submissions to IASB

Issue date
Comments on IASB ED/2015/8 IFRS Practice Statement: Application of Materiality to Financial Statements

4 Mar 2016

Comments on IASB ED/2015/1 Classification of Liabilities (Proposed amendments to IAS 1)

11 Jun 2015

Comments on IASB ED/2014/6 Disclosure Initiative: Proposed amendments to IAS 7

17 Apr 2015

Comments on IASB ED/2014/1 Disclosure Initiative: Proposed Amendments to IAS 1

28 Jul 2014

Comments on IASB Staff Draft of Exposure Draft 'Financial Statement Presentation'

5 Jan 2011

Papers (Members Only)

Click here to access the Members Only section for this working group.