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11 Potential problems ial The UK's Accounting Standards Board (ASB) has highlighted a number of potential objections that may be made to the proposals. Users. The ASB is concerned about the proposal that the objective of financial reporting should focus only on decision-usefulness, with stewardship being subsumed within this rather than being referred to as a specific part of the objective, or a separate objective. The ASB believes that stewardship should be a separate objective. The ASB is also concerned that the shareholder user perspective is being downplayed.
Examples of types of disclosure include risks, methods, assumptions and judgements, unrecognised assets or liabilities and amounts recognised in the financial statements. Other disclosures will relate to the reporting entity, for example group structure, business model and going concern. (g) Other matters. This section includes a review of issues raised in the 2010 ED The Reporting Entity. It also includes a summary of concerns raised in the feedback on the existing document with regard to stewardship, reliability and prudence.
Both profit or loss and other comprehensive income would be retained and marked by subtotals or totals. By default, all income and expense will be shown in profit or loss unless relating to the remeasurement of assets and liabilities - these would normally be shown in other comprehensive income with recycling generally permitted. There is no detailed definition of profit or loss. 2 below for more detail. (f) Presentation and disclosure. This section is new, with no equivalent in the current Conceptual Framework.