Discussion Paper 2013-250—Private Company Decision-Making Framework

This Invitation to Comment has as its ultimate objective to assist the Board and the PCC in developing a guide for the Board and the PCC to use in determining whether and in what circumstances to provide alternative recognition, measurement, disclosure, display, effective date, or transition guidance for private companies reporting under U.S. GAAP.

For more information, see the following:

Issued: April 15, 2013

Comments Due: June 21, 2013