All Disclosure Framework articles
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Blog
FASB reprises materiality language, edits disclosures
GAAP now contains a shorter list of disclosure requirements for fair-value measurements and defined benefit plans, along with a reprised definition of materiality.
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Article
Fake news is a problem for regulators
The public comment process behind regulatory rulemaking has become corrupted. Can it be fixed?
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Blog
FASB tees up talk on controversial materiality proposal
The Financial Accounting Standards Board plans at its next public meeting to discuss its controversial proposal to alter the GAAP concept of materiality.