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

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