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FASB announces restructuring of certain Codification topics

  • FASB (US Financial Accounting Standards Board) Image

May 31, 2017

The FASB has announced that over the next several months, it will restructure certain Codification topics.

Although the content structure of some topics will be simplified, no guidance is changing as a result of these improvements. Most, but not all, of the changes will affect the industry topics. Changes will be made in maintenance updates to the Codification and information on the changes will be available on the FASB’s Codification Web site via a link in the status table of the affected topic or subtopic.

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.