IASB and FASB seek comments on financial statement presentation.
The International Accounting Standards Board and the U.S. Financial Accounting Standards Board published for public comment a discussion paper on financial statement presentation. The discussion paper contains an analysis of the current issues in financial statement presentation and presents the boards' initial thinking on how those issues could be addressed in a possible future format.
Users of financial statements have often expressed dissatisfaction that information is not linked across the different statements and that dissimilar items are in some cases aggregated in one number. To address these issues, the IASB and the FASB propose to introduce cohesiveness and disaggregation as the two...
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