Audio for Disclosure Framework Roundtable

The audio podcast for the disclosure framework roundtable is available here. As a bit of personal commentary, I find it interesting to think of a comprehensive disclosure framework in the context of the recent research on textual analysis, in which researchers use computer programs to process the non-financial/non-tabular content of annual reports, other SEC filings [...] Read more > >

Reminder and slides: Disclosure Framework Round Table at 4pm Eastern on Wed. 2/23

Please click on “more” below and then click here for the slides that Akwasi Ampofo (project manager) will use to introduce us to the FASB’s Disclosure Framework project, the topic of this week’s Round Table discussion.  The Round Table will begin at 4pm Eastern on Wednesday, February 23rd.  Please click here for up-to-date information regarding Board and staff deliberations regarding this [...] Read more > >

Disclosure Framework Round Table

The FASRI Round Table series is about to start up again with our first session taking place at 4pm Eastern on Wednesday, February 23rd.  Akwasi Ampofo, manager of the FASB’s disclosure framework project will help us kick off a series of round tables dealing with the topic of disclosure.  Akwasi will introduce some of the [...] Read more > >

Next FASRI Round Table

The FASRI Round Table series is about to start up again with our first session taking place at 4pm Eastern on Wednesday, February 23rd.  Akwasi Ampofo, manager of the FASB’s disclosure framework project will help us kick off a series of round tables dealing with the topic of disclosure.  Akwasi will introduce some of the [...] Read more > >

Gross or Net?

A couple of days ago the FASB issued a proposal to limit netting/offsetting. The proposal is similar to the IASB’s current approach. Therefore, if it is finalized, companies in the United States would not be allowed to offset as many assets and liabilities (especially derivatives) as they do now, meaning larger balance sheets. David Zion [...] Read more > >