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Presentation and disclosure

Title Description
Accounting for interest income associated with the purchase of callable debt securities The objective of this project is to improve the accounting for the amortization of premiums for purchased callable debt securities.
Clarifying certain existing principles on statement of cash flows The objective of this project is to reduce diversity in practice in financial reporting by clarifying certain existing principles in ASC 230, Statement of Cash Flows, including providing additional guidance on how and what an entity should consider in determining the classification of certain cash flows.
Disclosure framework — Entity's decision process The objective and primary focus of this project is to improve the effectiveness of disclosures in notes to financial statements by clearly communicating the information that is most important to users of each entity’s financial statements.
Disclosure framework — Interim reporting The objective of this project is to improve the effectiveness of disclosures for interim reporting.
Disclosure framework: Disclosure review — Inventory The objective of this project is to improve the effectiveness of disclosures for inventory.
Disclosure framework: Disclosure review — Income taxes The objective of this project is to improve the effectiveness of disclosures for income taxes.
Disclosure framework: Disclosure review — Fair value measurement The objective of this project is to improve the effectiveness of disclosures for fair value measurement.
Disclosure framework: Disclosure review — Defined benefit plans The objective of this project is to improve the effectiveness of disclosures that employers provide about defined benefit plans.
Disclosures about hybrid financial instruments that contain bifurcated embedded derivatives The objective of this project is to increase the transparency and usefulness of the information provided in the notes to the financial statements about hybrid financial instruments that contain bifurcated embedded derivatives.
Government assistance disclosures The objective of this project is to develop disclosure requirements about government assistance that improves the content, quality, and comparability of financial information and financial statements and that is responsive to the emerging issues in the changing financial and economic environment in which reporting entities operate.
Improving the presentation of net benefit cost The objective of this project is to simplify and improve the reporting of net periodic pension cost and net periodic postretirement benefit cost (“net benefit cost”).
Insurance — disclosures about short-duration contracts The objective of the project was to develop targeted improvements that enhance disclosures about short-duration insurance. A final ASU was issued in May 2015.
Investment companies: Disclosures about investments in another investment company The objective of this project is to require "disclosures in an investment company’s financial statements that will provide transparency into the risks, returns, and expenses of an investee that is also an investment company." A proposed ASU was issued on December 4, 2014; comments were due by February 17, 2015.
Not-for-profit financial reporting: Financial statements The objective of this project is to reexamine existing standards for financial statement presentation by not-for-profit entities, focusing on improving (1) net asset classification requirements and (2) information provided in financial statements and notes about liquidity, financial performance, and cash flows.
Segment reporting The objective of this project is to undertake improvements to the segment aggregation criteria and disclosures to provide users with more decision-useful information about the reportable segments of a public entity.
Simplifying income statement presentation by eliminating extraordinary items The objective of this project is to reduce the cost and complexity of income statement presentation by eliminating the concept of extraordinary items while maintaining or improving the usefulness of the information provided to the users of financial statements. A final ASU was issued on January 9, 2015.
Simplifying the balance sheet classification of debt The objective of this project is to reduce cost and complexity when classifying debt on a balance sheet. The FASB reissued a proposed ASU on debt classification in September 2019.
Simplifying the presentation of debt issuance cost The objective of this project is to simplify the presentation of debt issuance cost by aligning its presentation with debt discount or premium. A final ASU was issued on April 7, 2015.

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.