Additional Guidance with respect to Section 3400 – AcSB

Date recorded:

At its meeting on January 15, 2019, the AcSB continued discussing the proposals to address stakeholders’ issues about insufficient guidance in Section 3400, Revenue. The Board discussed an updated draft of the proposed guidance, transitional provisions, and the proposed effective date of the amendments. The AcSB also considered a communication plan for a forthcoming exposure draft and decided on its outreach activities with stakeholders. The AcSB directed staff to begin the balloting process for the proposals. The AcSB plans to issue the exposure draft no later than the second quarter of 2019.

Review the Executive Summary on the AcSB's Web site.

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