The Financial Accounting Standards Board and the Center for Audit Quality issued a summary Wednesday of observations from two forums on disclosure effectiveness.
Held at Columbia University’s Center for Excellence in Accounting and Security Analysis in New York Oct. 4 and the Stanford University Graduate School of Business in Stanford, Calif., Oct. 8, the forums were planned to facilitate discussion between a wide range of financial reporting stakeholders on improving the effectiveness of disclosures in notes to financial statements and other parts of the financial reporting package.
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