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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

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.