SEC will study dividing line between financial statements and broader reporting package

12/4/2012 | JournalofAccountancy.com

In coming months, the Securities and Exchange Commission will examine what financial-reporting information should be required outside financial statements. Acting Chief Accountant Paul Beswick says the SEC plans to convene a round table to study the issue, which has emerged as a common theme in multiple projects by the U.S. Financial Accounting Standards Board.

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