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2018

August 30, 2018 — FASB Issues and Amends Conceptual Framework for Financial Reporting Chapters

Deloitte Accounting Journal
August 30, 2018

FASB Issues and Amends Conceptual Framework for Financial Reporting Chapters

On August 28, 2018, the FASB issued Chapter 8, Notes to Financial Statements (“Chapter 8”), and amendments to Chapter 3, Qualitative Characteristics of Useful Financial Information (“Chapter 3”), of FASB Concepts Statement No. 8, Conceptual Framework for Financial Reporting.

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