Proposed Statement of Financial Accounting Concepts—Conceptual Framework for Financial Reporting—Chapter 8: Notes to Financial Statements

This exposure draft contains a proposed chapter of the FASB's Conceptual Framework that would become a basis for the Board when evaluating existing disclosure requirements and creating disclosure requirements in the future.

For more information, see the following:

Issued: March 4, 2014

Comments Due: July 14, 2014