CPA AFR – Exposure draft: Disaggregate information in more useful ways

Exposure draft: Disaggregate information in more useful ways

1. Operating expenses – under current IFRS standards, an entity can present a SPL that classifies expenses nature or faction
2. Unusual income and expenses – the Board are proposing to define unusual income and expenses
3. Required line item – goodwill must be disclosed as a separate line item on the SFP