The IASB’S 2019: Eliminating Differences and Adding Exposure

Given The IASB’S 2019 exposure draft, what differences would be eliminated and added if the exposure draft becomes part of the IASB’S Promulgations?
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The International Accounting Standards Board (IASB) issues the International Financial Reporting Standards (IFRS) accounting rules and accounting standards. When there is an exposure draft the public give their comments on the proposed changes to new standards. The proposed new accounting standard would replace the 'Presentation of Financial Statements' and there would be the adoption of 'General Presentation and Disclosures’. There was more focus on prioritizing projects where the financial statements were important to the users mainly defining the subtotals in the income statement, aggregation, and disaggregation, disclosures in financial statements, management performance measures and cash flow reports.
The FASB and IASB both highlight the objectives and concepts that are useful to develop the accounting standards and they assist in the preparation of financial reports. One of the additions in the IASB 2019 exposure draft was to provide more detailed guidance on presentation, measurement and disclosure. The IASB already relies on past concepts to make changes to the new conceptual framework where there are revised definitions and presentation of times in the primary financial statements so that there is a better understanding of the measurement and presentation of items.
In the statement of profit or loss, one of the differences would be to have more defined subtotals and identified categories unlike in the past. While reporting entities were required to have an operating profit disclosure, this was not a major difference (IFRS 2020 a). Nonetheless, this change and presenting the financial reports of the associate or joint venture separately is necessary to understand the interdependency. ...