ASC

Proposed Accounting Standards Update · 2015

Proposed ASU 2015-310 — Notes to Financial Statements (Topic 235)—Assessing Whether Disclosures Are Material

Affects235 Notes to Financial Statements
The amendments in this Update would promote the appropriate use of discretion by reporting entities when assessing disclosure requirements.
For more information, see the following:
Proposed Accounting Standards Update 2015-310—Notes to Financial Statements (Topic 235)—Assessing Whether Disclosures Are Material (PDF)
Issued: September 24, 2015
Comments Due: December 8, 2015
The Exposure Draft identifies the Codification Sections that may be changed upon issuance of this guidance.

Text as published in the FASB Accounting Standards Codification, Basic View.