Proposed Statement of Financial Accounting Concepts—Concepts Statement 8—Conceptual Framework for Financial Reporting—Chapter 7: Presentation

The Exposure Draft, Conceptual Framework for Financial Reporting: Chapter 7: Presentation, describes proposed concepts related to how recognized items should be presented in a financial statement. This chapter will become a basis for the Board when creating presentation requirements in future standards.

For more information, see the following:

Issued: August 11, 2016

Comments Due: November 9, 2016