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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

  • November 18, 2019 — The Board issues related to the development of proposed amendments.
  • July 11, 2018 — The Board discussed issues related to the development of proposed amendments.
  • 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

The Board directed its staff to perform research and outreach to reassess disclosure requirements related to interim reporting.


Project milestones

Date Developments Comments
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.