IASB Proposes Presentation Changes for IFRS Reporting
The International Accounting Standards Board (IASB) has proposed new rules that would require financial statements to include specific profit metrics, disclosure about unusual items, and disclosure about non-GAAP performance measures used by management and disclosed in public communications. The IASB non-GAAP rules would be in addition to Regulation G and other rules applicable to companies that report under IFRS and are public in the United States.
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