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FASB discusses agenda consultation

  • FASB meeting Image

May 26, 2017

At its May 24, 2017, meeting, the FASB discussed the results of staff research on Chapter 4 of its August 2016 invitation to comment, “Agenda Consultation,” on reporting performance and cash flows.

The Board discussed the following topics:

  • Segment reporting — The Board directed its staff to prepare a separate agenda request for a potential new project on segment reporting.
  • Performance statement — The Board discussed structure and disaggregation.
  • Cash flow statement — The Board directed its staff to draft a separate agenda request for a potential new project on targeted improvements to cash flow classification.
  • Articulation — The Board decided that it should not undertake additional work on this topic at this time.

No technical decisions were made during this session.

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

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