Discussion Paper 1890-100—Effective Dates and Transition Methods

This Discussion Paper has been issued to solicit information from stakeholders about the time and effort that will be involved in adapting to several anticipated new accounting and reporting standards and when those standards should become effective. The FASB will use that information to develop an implementation plan for those new standards that helps stakeholders manage the pace and cost of change.

For more information, see the following:

Issued: October 19, 2010

Comments Due: January 31, 2011