Exposure Draft


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Exposure Draft

A version of a document released internally and opened for discussion before the final document is published.
References in periodicals archive ?
The Bank invites written feedback on the proposed policy framework in this Exposure Draft, including suggestions on areas to be clarified and alternative proposals that the Bank should consider.
The interaction with the Islamic banking and finance professionals provided vital input on the UAE market and insightful comments on the AAOIFI draft standards exposure drafts).
Fitch is inviting market feedback on this exposure draft. Comments should be sent before 14 December 2018 to criteria.feedback@fitchratings.com.
The board directed the Secretariat to incorporate the required changes and issue the exposure draft for public comments.
CIBAFI and its members said they are concerned that it might be difficult to apply the exposure draft's investor categories to hybrid or mixed Sukuk which include equity and debt contracts.
Fitch will resolve the Rating Watch following the publication of the final criteria in line with the Exposure Draft.
Sherman has assembled a bipartisan group of at least 60 members of the House of Representatives who oppose the Exposure Draft. In one of his letters to the FASB, Sherman wrote: "To my knowledge, virtually all the members of Congress aware of your Exposure Draft have urged you not to adopt it." Sherman believes the FASB proposal requiring the capitalization of lease obligations presents a significant threat to the balance sheets of American businesses.
Accounting professionals must be in the know about this new FASB exposure draft, to comply with the greater transparency in financial statements being pursued by Financial Accounting Standards Board.
While this exposure draft is not the result of a joint project, the goal of the FASB and IASB is to eventually have a converged standard in this area.
The proposals are set out in the exposure draft Income Tax which is open for comment until July 31, 2009.
As a result, the exposure draft offers a workable, self-contained set of accounting standards that would allow investors for the first time to compare SMEs' financial performance across international boundaries on a like-for-like basis.
FASB staff has analyzed those issues and expects to bring them to FASB's board in January 2007, enabling each board to issue due Exposure Drafts or final Statements (FASB-only) later this year.