Читать книгу Wiley GAAP: Financial Statement Disclosure Manual - Joanne M. Flood - Страница 102

The FASB currently has projects on:

 Income taxes

 Interim reporting

 Inventory

 Government assistance

 Disaggregation of performance information

 Not‐for‐profit reporting of gifts‐in‐kind

 Segment reporting

 Simplifying the balance sheet classification of deb t

The most recent information on the FASB initiative can be found in this volume in the chapter on ASC 105.