SUMMARY OF BOARD DECISIONSSummary of Board decisions are provided for the information and convenience of constituents who want to follow the Board’s deliberations. All of the conclusions reported are tentative and may be changed at future Board meetings. Decisions are included in an Exposure Draft for formal comment only after a formal written ballot. Decisions in an Exposure Draft may be (and often are) changed in redeliberations based on information provided to the Board in comment letters, at public roundtable discussions, and through other communication channels. Decisions become final only after a formal written ballot to issue a final standard. August 26, 2009 Board Meeting Reporting discontinued operations. The Board decided that discontinued operations should continue to be presented in a separate section on the face of an entity’s financial statements. The Board did not make a decision on the definition of a discontinued operation. Instead, it asked the staff to further analyze the usefulness of various definitions of a discontinued operation, including a significant operating segment or component of an entity, both with qualitative indicators of significance as part of the definition. |