FASB issues three exposure drafts
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.
