عرض العناصر حسب علامة : لجنة الأوراق المالية والبورصات

معلومات إضافية

• المحتوى بالإنجليزية FASB issued an Accounting Standards Update (ASU)
  that incorporates 14 SEC disclosure requirements into the FASB Accounting Standards Codification, a set of amendments covering a variety of topics that will affect a variety of reporting entities subject to GAAP.
  
  The ASU's introductory section summarizes which among the 27 disclosures, issued in
  SEC Release No. 33-10532, Disclosure Update and Simplification, have been incorporated into FASB codification. The SEC update was issued Aug. 17, 2018.
  
  According to a FASB news release, the ASU amendments aim to "clarify or improve disclosure and presentation requirements of a variety of codification topics, allow users to more easily compare entities subject to the SEC's existing disclosures with those entities that were not previously subject to the requirements, and align the requirements in the codification with the SEC's regulations."
  
  Regarding effective dates for the amendments, FASB noted in the news release:
  
  "For entities subject to the SEC's existing disclosure requirements and for entities required to file or furnish financial statements with or to the SEC in preparation for the sale of or for purposes of issuing securities that are not subject to contractual restrictions on transfer, the effective date for each amendment will be the date on which the SEC removes that related disclosure from its rules. For all other entities, the amendments will be effective two years later. However, if by June 30, 2027, the SEC has not removed the related disclosure from its regulations, the amendments will be removed from the codification and not become effective for any entity."