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FASB meets to discuss agenda

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Apr 30, 2014

At its April 28 meeting, the FASB added projects on the following topics to its agenda:

  • Presentation issues related to the statement of cash flows (e.g., clarification of the principles in ASC 230, additional considerations related to cash flow classification, and disclosure considerations).
  • Fees paid by a customer in a cloud computing arrangement.

The FASB decided not to add projects on (1) developing additional disclosure requirements related to the carbon content in fossil fuel reserves and (2) expanding the scope of ASU 2014-01, which provides guidance on low-income housing tax credit investments, to other tax credit investments.

For more information, see the meeting minutes on the FASB's Web site.

Correction list for hyphenation

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