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FASB Seeking to Align Definition of Discontinued Operations With IFRS 5

Accounting Policy & Practice Report, 2013-04, Vol.9 (8), p.286

Copyright Bloomberg BNA Apr 12, 2013 ;ISSN: 1558-6642 ;EISSN: 1558-6669

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  • Title:
    FASB Seeking to Align Definition of Discontinued Operations With IFRS 5
  • Author: Lugo, Denise
  • Subjects: Exposure drafts ; FASB exposure drafts ; Financial reporting ; Financial statements ; Financial statements for discontinued operations ; International Financial Reporting Standards
  • Is Part Of: Accounting Policy & Practice Report, 2013-04, Vol.9 (8), p.286
  • Description: The Financial Accounting Standards Board April 2 said it is seeking comments on a proposal aimed at developing an improved definition of discontinued operations that also enhances convergence of US generally accepted accounting principles and international financial reporting standards. The exposure draft, Presentation of Financial Statements (Topic 205) -- Reporting Discontinued Operations, would require enhanced disclosures about discontinued operations and individually material components of an entity that have been disposed of. FASB said it is seeking comments on the proposal by Aug 30, 2013.
  • Publisher: Washington: Bloomberg BNA
  • Language: English
  • Identifier: ISSN: 1558-6642
    EISSN: 1558-6669
  • Source: ProQuest Central
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