This site uses cookies to provide you with a more responsive and personalised service. By using this site you agree to our use of cookies. Please read our cookie notice for more information on the cookies we use and how to delete or block them.
The full functionality of our site is not supported on your browser version, or you may have 'compatibility mode' selected. Please turn off compatibility mode, upgrade your browser to at least Internet Explorer 9, or try using another browser such as Google Chrome or Mozilla Firefox.

FASB discusses decision processes related to disclosure framework

  • FASB meeting Image

Mar 23, 2018

At its March 21, 2018, meeting, the FASB discussed the Board’s decision process and entity’s decision process components of its disclosure framework project.

The Board made several decisions and completed its redeliberations of (1) proposed FASB Concepts Statement No. 8, Conceptual Framework for Financial Reporting — Chapter 8, Notes to Financial Statements, and (2) proposed amendments to FASB Concepts Statement No. 8, Conceptual Framework for Financial Reporting — Chapter 3, Qualitative Characteristics of Useful Financial Information. The Board directed its staff to draft final versions of both for a vote by written ballot.

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

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.