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Heads Up: FASB and IASB Publish Exposure Draft on Reporting Entity Concept for the Conceptual Framework

Volume 17, Issue 12

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The attached issue of Heads Up discusses the FASB’s and IASB’s proposal to develop a common definition of the “reporting entity concept” as part of the Boards’ joint project to develop a common conceptual framework.

Read more in the file attached below or visit the Heads Up Archive for past issues.

Heads Up and other information on accounting and financial disclosure also can be found in the Technical Library: The Deloitte Accounting Research Tool. Technical Library, a subscription-based research tool, includes material from the Financial Accounting Standards Board (FASB), Emerging Issues Task Force (EITF), AICPA, Securities and Exchange Commission (SEC) and International Accounting Standards Board (IASB), in addition to our own accounting manual and interpretive accounting guidance. Updated every business day, the Technical Library has an intuitive design and navigation system. Powerful search features enable users to locate information quickly, at any time and from any computer. Additionally, Technical Library subscribers receive periodic e-mails highlighting recent additions to the Technical Library.