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FASB proposes Codification improvements

  • FASB document Image

Nov 27, 2019

The FASB has issued a proposed Accounting Standards Update (ASU), “Codification Improvements.”

The proposed ASU would (1) remove references to various FASB Concepts Statements, (2) situate all disclosure guidance in the appropriate disclosure section of the Codification, and (3) make other improvements and technical corrections to the Codification.

Comments on the proposed ASU are due by December 26, 2019. For more information, see the proposed ASU 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.