Comments by the auditing standards committee of the auditing section of the American accounting association on FASB exposure draft of proposed accounting standard update: Notes to financial statements (topic 235): Assessing whether disclosures are material

Urton L. Anderson; Marcus M. Doxey; Marshall A. Geiger; Willie E. Gist; Diane J. Janvrin; Paul W. Polinski

doi:10.2308/ciia-51450

Comments by the auditing standards committee of the auditing section of the American accounting association on FASB exposure draft of proposed accounting standard update: Notes to financial statements (topic 235): Assessing whether disclosures are material

Urton L. Anderson, Marcus M. Doxey, Marshall A. Geiger, Willie E. Gist, Diane J. Janvrin, Paul W. Polinski

Accountancy

Research output: Contribution to journal › Comment/debate

Abstract

On September 24, 2015 the Financial Accounting Standards Board (FASB) solicited public comments on a proposed Accounting Standards Update of the FASB Accounting Standards Codification. The stated objective is to improve the effectiveness of footnote disclosures to financial statement users. The focus of the Update is to clarify the way materiality should be considered when assessing requirements for providing information in the notes. The comment period ended on December 8, 2015. This commentary summarizes the contributors’ views on these amendments.

Original language	English
Pages (from-to)	C1-C9
Journal	Current Issues in Auditing
Volume	10
Issue number	2
DOIs	https://doi.org/10.2308/ciia-51450
State	Published - Dec 2016

Bibliographical note

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© 2016 American Accounting Association. All rights reserved.

ASJC Scopus subject areas

Accounting

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Anderson, U. L., Doxey, M. M., Geiger, M. A., Gist, W. E., Janvrin, D. J., & Polinski, P. W. (2016). Comments by the auditing standards committee of the auditing section of the American accounting association on FASB exposure draft of proposed accounting standard update: Notes to financial statements (topic 235): Assessing whether disclosures are material. Current Issues in Auditing, 10(2), C1-C9. https://doi.org/10.2308/ciia-51450

Anderson, Urton L. ; Doxey, Marcus M. ; Geiger, Marshall A. et al. / Comments by the auditing standards committee of the auditing section of the American accounting association on FASB exposure draft of proposed accounting standard update : Notes to financial statements (topic 235): Assessing whether disclosures are material. In: Current Issues in Auditing. 2016 ; Vol. 10, No. 2. pp. C1-C9.

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abstract = "On September 24, 2015 the Financial Accounting Standards Board (FASB) solicited public comments on a proposed Accounting Standards Update of the FASB Accounting Standards Codification. The stated objective is to improve the effectiveness of footnote disclosures to financial statement users. The focus of the Update is to clarify the way materiality should be considered when assessing requirements for providing information in the notes. The comment period ended on December 8, 2015. This commentary summarizes the contributors{\textquoteright} views on these amendments.",

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Anderson, UL, Doxey, MM, Geiger, MA, Gist, WE, Janvrin, DJ & Polinski, PW 2016, 'Comments by the auditing standards committee of the auditing section of the American accounting association on FASB exposure draft of proposed accounting standard update: Notes to financial statements (topic 235): Assessing whether disclosures are material', Current Issues in Auditing, vol. 10, no. 2, pp. C1-C9. https://doi.org/10.2308/ciia-51450

Comments by the auditing standards committee of the auditing section of the American accounting association on FASB exposure draft of proposed accounting standard update: Notes to financial statements (topic 235): Assessing whether disclosures are material. / Anderson, Urton L.; Doxey, Marcus M.; Geiger, Marshall A. et al.
In: Current Issues in Auditing, Vol. 10, No. 2, 12.2016, p. C1-C9.

Research output: Contribution to journal › Comment/debate

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AU - Geiger, Marshall A.

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AU - Janvrin, Diane J.

AU - Polinski, Paul W.

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AB - On September 24, 2015 the Financial Accounting Standards Board (FASB) solicited public comments on a proposed Accounting Standards Update of the FASB Accounting Standards Codification. The stated objective is to improve the effectiveness of footnote disclosures to financial statement users. The focus of the Update is to clarify the way materiality should be considered when assessing requirements for providing information in the notes. The comment period ended on December 8, 2015. This commentary summarizes the contributors’ views on these amendments.

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Anderson UL, Doxey MM, Geiger MA, Gist WE, Janvrin DJ, Polinski PW. Comments by the auditing standards committee of the auditing section of the American accounting association on FASB exposure draft of proposed accounting standard update: Notes to financial statements (topic 235): Assessing whether disclosures are material. Current Issues in Auditing. 2016 Dec;10(2):C1-C9. doi: 10.2308/ciia-51450

Comments by the auditing standards committee of the auditing section of the American accounting association on FASB exposure draft of proposed accounting standard update: Notes to financial statements (topic 235): Assessing whether disclosures are material

Abstract

Bibliographical note

ASJC Scopus subject areas

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