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FASB issues three exposure drafts

  • FASB (old) Image

07 Oct 2010

The FASB has released three proposed Accounting Standards Updates:

  • Proposed Accounting Standards Update, Health Care Entities (Topic 954): Disclosure about Net Revenue and Allowance for Doubtful Accounts (a consensus of the FASB Emerging Issues Task Force).
  • Proposed Accounting Standards Update, Intangibles—Goodwill and Other (Topic 350): How the Carrying Amount of a Reporting Unit Should Be Calculated When Performing Step 1 of the Goodwill Impairment Test (a consensus of the FASB Emerging Issues Task Force).
  • Proposed Accounting Standards Update, Business Combinations (Topic 805): Disclosure of Supplementary Pro Forma Information for Business Combinations (a consensus of the FASB Emerging Issues Task Force).

Comments for all three exposure drafts are due by 5 November 2010.

 

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.