Global trends in economic development require more transparent disclosure of information in financial statements, which is necessary for investors to make the right decision. In this regard, the IASB proposed a project to conduct a targeted review of disclosure requirements at the standards level. The main changes relate to the disintegration of information in the financial statements and disclosure of information in the income statement. The author analyzes the provisions of the project expressed by the IASB in terms of management performance indicators [MPM (Management Performance Measures)] and makes a number of suggestions for improving the proposed project.