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Exposure Draft

   Also found in: Acronyms 0.01 sec.
Exposure Draft
A version of a document released internally and opened for discussion before the final document is published.


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net (Staff Writer) The International Accounting Standards Board (IASB) has published for public comment an exposure draft of proposals to improve financial instrument accounting.
An exposure draft will be released later this month containing proposed revisions to the AICPA Standards for Performing and Reporting on Peer Reviews (Standards) and Interpretations to the Standards.
The International Accounting Standards Board (IASB) recently published for public comment the exposure draft of its International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs).
 
 
 
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