网络: 美国财务会计准则委员会(Financial Accounting Standards Board)；美国会计准则委员会；美国财务会计标准委员会
The FASB wants to force firms to publish detailedinformation about what they might get sued for and how much it might cost them.
The FASB is always willing to consider ways to improve the usefulness of financial information for investors.
Although fair-value adjustments for the latter are already disclosed in banks" accounts, FASB now wants them to be reflected in income.
The next section provides a summary of the current rules and the FASB"s new rules on goodwill amortization.
That proposal is now subject to public consultation, and the comments coming in are skewed towards IASB"s approach, not FASB"s.
The FASB is part of the private sector and is not a governmental agency.
It is hard to see how FASB and IASB will reconcile their differences.
But in its most recent proposals fasb dug in its heels, calling for most of them to be given at fair value.
Then, once a proceeding has begun, the FASB rules would have companies reporting expert testimony on the potential liabilities they face.
The FASB has yet to produce proposals on financial assets and is more wedded to a fair-value regime.