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BDO FLASH REPORT FASBAPRIL 2013 WWW.BDO.COM1SUBJECTFASB ISSUES EXPOSURE DRAFT ON DISCONTINUED OPERATIONS SUMMARY Recently, the FAST issued an exposure draft to reduce the frequency with which 1 disposals
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How to fill out FASB Issues Exposure Draft:

01
Review the FASB Issues Exposure Draft thoroughly to understand the proposed changes or new guidance being considered by the Financial Accounting Standards Board.
02
Take note of the specific sections or areas that are relevant to your organization or industry.
03
Gather all the necessary financial information, including statements, reports, and supporting documents, that will provide a comprehensive understanding of the current accounting practices and their impact on your organization.
04
Analyze the potential implications and effects of the proposed changes on your financial statements, accounting policies, and disclosure requirements.
05
Consider the feedback and input from relevant stakeholders, such as internal accounting teams, external auditors, legal advisors, and industry experts, to ensure a comprehensive and well-rounded assessment.
06
Use the provided template or format to document your responses to the FASB Issues Exposure Draft. Make sure to address each specific question or issue raised in the draft and provide clear rationale and supporting evidence for your responses.
07
If any of the proposed changes require modifications to your current accounting practices or internal control procedures, make sure to document and communicate these changes to the relevant parties within your organization.
08
Submit your completed FASB Issues Exposure Draft response within the specified deadline using the designated submission method or platform.

Who needs FASB Issues Exposure Draft:

01
Professionals working in the field of accounting, including accountants, auditors, and financial analysts, who are responsible for preparing or providing assurance over financial statements.
02
Organizations, both public and private, that follow Generally Accepted Accounting Principles (GAAP) as prescribed by the FASB. This includes publicly traded companies, private companies, non-profit organizations, and government entities.
03
Regulators, standard-setting bodies, and other stakeholders who have a vested interest in financial reporting standards and accounting practices. This may include regulatory bodies like the Securities and Exchange Commission (SEC) or industry-specific organizations that rely on GAAP for consistent financial reporting.
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FASB issues exposure draft to gather public input on proposed accounting standards before finalizing them.
Any organization or individual affected by the proposed accounting standards is required to file FASB issues exposure draft.
To fill out FASB issues exposure draft, one must review the proposed accounting standards, provide feedback or comments, and submit them according to FASB's guidelines.
The purpose of FASB issues exposure draft is to solicit feedback from stakeholders to improve the quality of accounting standards.
On FASB issues exposure draft, one must report their observations, concerns, suggestions, and any other relevant information related to the proposed accounting standards.
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