The Financial Accounting Standards Board (FASB) has published the following Proposed Accounting Standards Updates for public comment:
Proposed Accounting Standards Update (Revised)—Debt (Topic 470)—Simplifying the Classification of Debt in a Classified Balance Sheet (Current versus Noncurrent) (Revision of Exposure Draft Issued January 10, 2017). The proposed taxonomy improvements added elements for disclosures of debt in default, and debt with waivers.
The public comment period will end on October 28, 2019.
Read the Exposure Draft and related release notes.
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