On or about 17 December 2019, the International Accounting Standards Board (IASB) has issued Exposure Draft ED/2019/7 General Presentation and Disclosures for public comments by 30 June 2020.
Limited changes to the statement of cash flows and the statement of financial position to how information is communicated in the financial statements was proposed, with a focus on information about performance the statement of profit or loss.
On 18 December 2019, the Accounting Standards Council (ASC) posted an invitation to comments on this ED and comments must be submitted to the ASC by 20 April 2020.
The Exposure Draft can be viewed from the ASC website.
Source: ASC website, 20 December 2019