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.

Disclosure framework — Interim reporting

The objective of this project is to improve the effectiveness of disclosures for interim reporting.

 

Meeting minutes

  • January 7, 2015 — The Board discussed issues related to disclosure requirements for income taxes, interim reporting, and inventory.
  • May 28, 2014 — The Board discussed whether, and how, interim disclosure requirements should be modified.

 

Current status

At its January 7, 2015, meeting, the FASB directed the staff to conduct further outreach and analysis related to this project over the coming months.

 

Project milestones

DateDevelopmentsComments
March 4, 2014 Exposure Draft, Conceptual Framework for Financial Reporting: Chapter 8: Notes to Financial Statements, is issued by the FASB. Comment deadline July 14, 2014.

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.