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.
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The board has issued 3 final standards and there are 2 exposure drafts currently in the public hearing stage while 2 exposure drafts are expected to be issued by December.
These exposure drafts are largely consistent with the current Global Bank Rating Criteria and the current Global Non-Bank Financial Institutions Rating Criteria in terms of substance, and Fitch does not expect the conversion of these exposure drafts into final criteria (if finalised as drafted) to result directly and immediately in any rating changes.
New York, NY, February 02, 2011 --(PR.com)-- The Knowledge Group/The Knowledge Congress Live Webcast Series, the leading producer of regulatory focused webcasts, announced today that it has scheduled a live webcast entitled FASB Exposure Drafts on Financial Statements, Equity/Liabilities Project & Leases LIVE Webcast.
The progress report stated that the FASB and IASB are on track to publish a significant number of exposure drafts in the coming months.
The Governmental Accounting Standards Board is seeking comments on two new exposure drafts that set forth proposals to transfer accounting and financial reporting guidance currently contained in the AICPA's auditing literature into the GASB's accounting and financial reporting literature for state and local governments.
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.
Monk: It's important that practitioners share with us their thoughts on ASB exposure drafts. We take each comment letter seriously and aim to be particularly responsive to those that seek to improve the quality of our standards.
As part of its program to improve the clarity of international standards, the International Auditing and Assurance Standards Board (IAASB) of the International Federation of Accountants (IFAC) has issued exposure drafts (EDs) of four proposed standards in a new drafting style.
The comment period for both of the exposure drafts expires Dec.
The Financial Accounting Standards Board has issued three Exposure Drafts on which it is seeking comments.
In December the Governmental Accounting Standards Board published two separate exposure drafts. The first, "Budgetary Comparison Schedules--Perspective Differences," clarifies existing guidance on budgetary comparisons in GASB Statement No.