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Ideas & Insights

 





Financial Reporting Insights

Balance sheet classification of deferred taxes

The FASB has concluded that deferred tax liabilities and assets should be classified as noncurrent in a classified statement of financial position.



Financial Reporting Insights

Disclosures for new accounting standards

The CAQ encourages preparers, audit committees and auditors to focus on the disclosure of impending changes in accounting principles.




Financial Reporting Insights

Presentation of defined benefit costs

The FASB recently issued guidance to improve the presentation of defined benefit costs in the income statement.