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FASB to Expand Disclosure Framework to Non-Profits as Well as Businesses

Accounting Policy & Practice Report, 2013-08, Vol.9 (17), p.690

Copyright Bloomberg BNA Aug 16, 2013 ;ISSN: 1558-6642 ;EISSN: 1558-6669

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  • Title:
    FASB to Expand Disclosure Framework to Non-Profits as Well as Businesses
  • Author: Burkholder, Steve
  • Subjects: Accounting ; Accounting policies ; Cash flow forecasting ; Disclosure ; Exposure drafts ; Financial statement notes ; Financial statements ; Nonprofit organizations ; Profits
  • Is Part Of: Accounting Policy & Practice Report, 2013-08, Vol.9 (17), p.690
  • Description: The Financial Accounting Standards Board on August 7 tentatively refined a set of suggested footnote disclosures about line items that can affect prospects for an enterprise's future cash flows. In making those refinements as part of its high-priority disclosure framework project, FASB helped set their more proposed guideposts for the board's decision-making behind future prescriptions for such disclosures. On another issue in the framework effort, the accounting rulemakers voted unanimously to state that, while the FASB's footnote disclosure "decision questions" and the related commentary were written with business enterprises in mind, the board also should go forward with language that shows it is mindful of disclosures' utility for readers of financial statements of not-for profit enterprises.
  • Publisher: Washington: Bloomberg BNA
  • Language: English
  • Identifier: ISSN: 1558-6642
    EISSN: 1558-6669
  • Source: ProQuest Central
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