Topic

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.

Submissions to IASB

Title	Issue Date
Comments on IASB ED/2015/8 IFRS Practice Statement: Application of Materiality to Financial Statements	March 4, 2016
Comments on IASB ED/2015/1 Classification of Liabilities (Proposed amendments to IAS 1)	June 11, 2015
Comments on IASB ED/2014/6 Disclosure Initiative: Proposed amendments to IAS 7	April 17, 2015
Comments on IASB ED/2014/1 Disclosure Initiative: Proposed Amendments to IAS 1	July 28, 2014
Comments on IASB Staff Draft of Exposure Draft 'Financial Statement Presentation'	January 5, 2011