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New on the Horizon | Re-shaping financial statement presentation

Re-shaping financial statement presentation

Investors today demand more structure and transparency in the presentation of entities’ financial statements. They also want more direct comparability between financial statements and more alignment in how particular financial measures are treated.

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New on the Horizon

The International Accounting Standards Board (the Board) is proposing a new standard on presentation of financial statements to improve their usefulness and relevance.

As the Board continues to seek views on its proposals (until 30 June 2020), this New on the Horizon explores some of the potential impacts and offers illustrative examples showing how financial statements might be prepared and presented under this future standard.

Find the publication below.

If you have any questions about the publication, please do not hesitate to contact Wietse Koster, director KPMG.

© 2021 KPMG N.V., a Dutch limited liability company and a member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved.


For more detail about the structure of the KPMG global organization please visit https://home.kpmg/governance.

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