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U.S. comment letter on an entity's own equity

Published on: Aug 24, 2015

An excerpt from the comment letter is shown below:

In applying the FASB Accounting Standards Codification guidance on contracts on an entity’s own equity, we have identified certain provisions that we believe are incorrect and others that we think could be clarified. Therefore, we are writing to propose that the Board make certain technical corrections and improvements to this guidance. We describe our proposed technical corrections in Appendix A of this letter and our other proposed improvements in Appendix B.

Full text of the comment letter is available below.


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.