The second phase, which has already begun, is examining more fundamental questions about the presentation of information in financial statements and the IASB expects to publish a discussion paper on the subject within the next six months.

• 第二阶段目前也已经开始，在这一阶段，双方将研究财务报表信息列报方面更为原则性的问题，IASB期待在未来六个月中能就这一主题发布征求意见稿。