In response to the disruptions caused by Hurricane Sandy, the Financial Accounting Standards Board is extending the deadline for comment on a staff paper that outlines an approach for deciding whether and when to modify U.S. GAAP for private companies.

Stakeholders now can provide written comments on the staff paper, Private Company Decision-Making Framework:  A Framework for Evaluating Financial Accounting and Reporting Guidance for Private Companies, until Nov. 9, 2012.

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