FASB Holds November 15 Meeting

At its November 15 meeting, the FASB continued redeliberations related to its November 2021 proposed Accounting Standards Update Changes to Interim Disclosure Requirements. Specific topics on which the Board made tentative decisions included:

• The FASB staff’s approach to identifying interim disclosure requirements.
• The types of disclosure requirements to include in interim disclosure requirements.
• The structure of the related amendments that would be made to the Codification.

For more information, see the tentative Board decisions on the FASB’s Web site.