In our review of peer review matters for further consideration (MFCs), we noted over 200 MFCs which pertained to the required disclosures under Financial Accounting Standards Board Accounting Standards Codification (FASB ASC) 470, Debt. Overall, we noted approximately 400 MFCs related to all requirements in FASB ASC 470. Although, the MFC database does not always indicate what the disposition of the MFCs were, it was apparent that some firms received Findings for Further Consideration (FFCs). Our analysis of MFCs
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Debt disclosures: Peer review issues
May 21, 2019 · 257.8 KB Download
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