Summary 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.
September 21, 2009 Board Meeting
Financial statement presentation. The Board held an informational meeting to discuss the findings of two research projects designed to test the proposals in the October 2008 Discussion Paper, Preliminary Views on Financial Statement Presentation.