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Debt disclosures: Peer review issues

May 21, 2019 · 257.8 KB Download

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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

Download the CPEA report: Debt disclosures - peer review issues

File name: cpea-report-debt-disclosures-peer-review-issues.pdf

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