FASB Issues Disclosure Improvements in Response to the SEC’s Disclosure Update and Simplification Initiative
CPA Practice
OCTOBER 9, 2023
33-10532, Disclosure Update and Simplification , issued August 17, 2018, the SEC referred certain of its disclosure requirements that overlap with, but require incremental information to, generally accepted accounting principles to the FASB for potential incorporation into the Codification. In SEC Release No.
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