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Quarterly Perspectives: FASB 2Q 2024

Read on for an overview of FASB standard-setting activity for the second quarter of 2024.
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FASB standard setting slowed this quarter to only the issuance of a final concept statement on measurement, but activity will pick up substantially in the second half with a record seven exposure drafts and final standards on disaggregated expenses and induced conversions. This article offers an overview of FASB standard-setting activity in the second quarter, along with updates on outstanding exposure drafts and ongoing projects.

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