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FASB Issues Paper to Improve Footnote Reporting, Disclosure Effectiveness

Accounting Policy & Practice Report, 2012-07, Vol.8 (15), p.625

Copyright Bloomberg BNA Jul 20, 2012 ;ISSN: 1558-6642 ;EISSN: 1558-6669

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  • Title:
    FASB Issues Paper to Improve Footnote Reporting, Disclosure Effectiveness
  • Author: Burkholder, Steve
  • Subjects: Accounting ; Disclosure ; Financial reporting ; Financial statement notes ; Financial statements
  • Is Part Of: Accounting Policy & Practice Report, 2012-07, Vol.8 (15), p.625
  • Description: On July 12, 2012, the FASB issued a discussion paper seeking comments on how it could make footnote disclosures in financial statements more effective and, by implication, move away from what FASB's chairman suggests has been the board's ad hoc approach to disclosure. In the paper, the board also addresses what has been a kind of polite tug-of-war in rulemaking since the mid-1990s, with companies on one side and users of financial statements on the other: the debate over whether there should be a focus, or emphasis, on a perceived problem of disclosure overload or on improving disclosure effectiveness.
  • Publisher: Washington: Bloomberg BNA
  • Language: English
  • Identifier: ISSN: 1558-6642
    EISSN: 1558-6669
  • Source: ProQuest Central
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