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Corporate & Securities Law
: Jim Hamilton's World of Securities RegulationBy Jim Hamilton
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FASB and IASB Propose Joint Enhancements to Presentation of Financial StatementsCulminating four years of joint effort, the IASB and FASB have proposed enhancing the presentation of financial statements based on the twin principles of cohesiveness and disaggregation. Currently, IFRS and U.S. GAAP provide little specific guidance on the presentation of line items in financial statements, such as the level of detail or number of line items that should be presented. The proposal is designed to crea read more
Full post as published by Jim Hamilton's World of Securities Regulation on October 27, 2008 (boomark / email).
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