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29 March 2017

IASB Investor Update – March 2017

The IASB has published its Investor Update which aims on an overview of the proposed amendments to IFRS 8 Operating Segments and on IAS 7 Amendments.

The theme of Better Communication in Financial Reporting is a focus of the IASB work plan.

Throughout 2017 the IASB will be focusing its efforts on outreach with investors on several projects supporting the Better Communication theme, such as the Principles of Disclosure and Primary Financial Statements.

Another topic close to the hearts of investors is analysing segment information, which the IASB expects to discuss with investors this year as it seeks feedback on proposed amendments to IFRS 8 Operating Segments published in March.

Finally, it seems as though any issue of this newsletter would be incomplete without mentioning ‘Non-GAAP numbers’. This theme featured in Berkshire Hathaway’s 2016 shareholder letter from celebrated investor Warren Buffett, and in this issue the IASB highlights a recent article by Board member Gary Kabureck, on this subject.

Full Investor Update

© IASB - International Accounting Standards Board

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