FASB Prepares to Reprioritize: An Interview with Chairman Leslie Seidman  

Oleh:

Lamoreaux, Matthew G.

Jenis: Article from Bulletin/Magazine
Dalam koleksi: Journal of Accountancy vol. 211 no. 5 (May 2011), page 32-41.
Topik: Nonprofit Organizations; Priorities; Revenue Recognition; Leases; Financial Instruments

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ85.30 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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In an interview, FASB chairman Leslie Seidman, explained how the board plans to finish priority convergence projects on financial instruments, revenue recognition and leases. Seidman said they are working through the issues on revenue recognition very thoughtfully and expeditiously. So far, they appear to be on track to have concluded their substantive discussions of the issues raised in the exposure draft in that time frame. On leasing, she thinks that they are in a similar situation. They've made some initial decisions to make simplifications to the model relative to what they have exposed. Seidman thinks one of the biggest challenges to date has been identifying, together with the IMB and then for their board alone, which are the projects they're going to focus on and try and complete in the relative near term to try and advance and improve financial reporting for US investors and also for global investors.

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