BDO Publishes IFRB 2023/09 - Primary Financial Statements - Briefing on the Replacement to IAS 1

BDO Publishes IFRB 2023/09 - Primary Financial Statements - Briefing on the Replacement to IAS 1

This new standard will introduce requirements for how the statement of profit or loss is presented, as well as introduce requirements for some entities to disclose ‘management performance measures’ in the financial statements. BDO’s IFR Bulletin summarizes the expected requirements of this standard, including the expected effective date.


The IFRB may be accessed here.