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FASB issues proposed ASU to align certain SEC disclosure requirements with Codification guidance

  • FASB document Image

May 06, 2019

The FASB has issued a proposed ASU, “Disclosure Framework — Codification Amendments in Response to the SEC’s Disclosure Update and Simplification Initiative.”

The purpose of the proposed amendments is to “clarify or improve disclosure and presentation requirements of a variety of Codification Topics” by aligning “the requirements in the Codification with SEC’s regulations.”

Com­ments on the pro­posed ASU are due by June 28, 2019. For more in­for­ma­tion, see the proposed ASU on the FASB’s Web site.

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