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12 October 2011

FASB adds agenda project to consider deferring certain aspects of ASU No. 2011-05, Comprehensive Income


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FASBは 新たにASU第2011-05号「包括利益(トピック220):包括利益の表示」の一部の施行を延期するためのプロジェクトの追加を発表した。


In June 2011, the FASB issued the Update, which, among other things, requires separate presentation on the face of the financial statements of items reclassified from other comprehensive income to net income. Recently, stakeholders have raised concerns to the Board about whether they have an adequate amount of time to implement that aspect of the Update, and about the level of detail that might result from separately presenting those items reclassified from other comprehensive income to net income.

At a future meeting, the Board will discuss whether to delay the effective date of certain provisions in the Update related to the presentation of reclassification adjustments until the Board has had time to evaluate these concerns.

Press release



© FASB


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