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  • FASB обновляет ряд стандартов по финансовым услугам и представлению отчетности
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FASB обновляет ряд стандартов по финансовым услугам и представлению отчетности

Американский Совет по стандартам финансовой отчетности (FASB) представил предварительный вариант обновлений к стандартам сразу по трем темам:

 

  • Topic 205 «Представление финансовой отчетности»
  • Topic 942 «Финансовые услуги - Депозитарная деятельность и кредитование»
  •  Topic 946 «Финансовые услуги - Инвестиционные компании»

Указано, что обновления внесены в связи с публикацией нового регулирования от Комиссии по ценным бумагам и биржам SEC Release No. 33-10786 и соответствуют ему. Итоговый вариант нового регулирования вышел 20 мая прошлого года и внес изменения в требования к раскрытию информации о приобретенном или выбывшем бизнесе.

 

Изменения были внесены главным финансовым регулятором США в целях оказания помощи участникам рынка с суждениями относительно существенности приобретенного/выбывшего бизнеса и улучшения качества соответствующих раскрытий в их финансовой отчетности.

 


via | gaap.ru

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The date of publishing:

12 August /2021 05:57

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