Performance Reporting:

Date recorded:

Among the tentative decisions reached by the Board:

  • An entity should present a single statement of recognized income and expense as a component of a complete set of financial statements.
  • The statement should include the effects of all changes in net assets during the period other than transactions with owners.
  • No 'recycling' of items of recognized income and expense.

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.