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New Heads Up on effective dates of FASB projects

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21 Oct 2010

This Heads Up discusses the FASB's recently issued discussion paper (DP), Effective Dates and Transition Methods.

The objective of the DP is to obtain feedback from the FASB's stakeholders on (1) the time and effort they would need to adopt several new and significant accounting and reporting standards and (2) the dates those new standards should be effective.

On 19 October, the FASB and IASB published documents seeking views on when new financial reporting standards resulting primarily from their work to improve and achieve convergence of International Financial Reporting Standards (IFRSs) and US generally accepted accounting principles (GAAP) should become effective.

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