FASB OFFERS UPDATE TO REPORTING ON OBSOLETE OPS

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FASB OFFERS UPDATE TO REPORTING ON OBSOLETE OPS

机译：FASB提供更新以报告过时的OPS

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The Financial Accounting Standards Board is proposing improvements to financial reporting about discontinued operations of major business lines or major geographic areas of operations. Proposed Accounting Standards Update: Presentation of Financial Statements (Topic 205) - Reporting Discontinued Operations would redefine "discontinued operation" and would require organizations to provide additional disclosures about discontinued operations such as operating, investing and financing cash flows. "Investors have raised concerns that for certain industries, too many disposals of assets qualify for discontinued operations presentation under current standards, resulting in financial statements that are less relevant and more costly to prepare," FASB Chairman Leslie Seidman said in statement."

机译：财务会计准则委员会提议对主要业务部门或主要业务地理区域的已终止业务的财务报告进行改进。拟议的会计准则更新：财务报表的编制（主题205）-报告已终止经营的业务将重新定义“已终止经营的业务”，并要求组织提供有关已终止经营业务的其他披露，例如经营，投资和现金流的现金筹措。 FASB主席莱斯利·塞德曼（Leslie Seidman）在声明中说：“投资者对某些行业表示担忧，根据现行标准，太多的资产处置符合终止经营的资格，导致财务报表的相关性降低，准备成本也更高。”

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《Accounting today》 |2013年第5期|18-18|共1页
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FASB OFFERS UPDATE TO REPORTING ON OBSOLETE OPS

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