FASB webcast on the disclosure framework project
The Financial Accounting Standards Board (FASB) has announced it will host a free webcast on its recent Invitation to Comment on a project to establish an overarching framework to improve the effectiveness of disclosures in notes to financial statements. The areas covered in the webcast will include: (1) an overview of the objective of, and desired outcome from, the disclosure framework, (2) the FASB’s process for establishing disclosure requirements, (3) a reporting entity’s assessment of relevance of specific disclosures in their own circumstances and (4) organisation, formatting, and style of disclosures in notes.
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