Just a reminder that Wednesday, April 1, 11am ET,  Christine Botosan (Univ of Utah) will lead a discussion about her recent research on segment reporting, with Susan McMahon and Marry Harris Stanford—with particular emphasis on the role of managerial discretion and standards that require preparers to disclose information that is consistent with management’s own views.  Management view plays a significant role in the discussion paper on Financial Statement Presentation, so this session should be of interest to those interested in that project or in the larger role of managerial discretion.  You can find the newest version of the paper here.

FASB Staffers Kim Petrone and Regenia Cafinia, who are working on the Financial Statement Presentation Project, will be joining us, as will Christine’s co-authors.

Details on office hours are here.  See you there!