IN FOCUS: The FASB Disclosure Framework Project

Date: Wednesday,September 05, 2012

Time: 1:00–2:00 p.m. Eastern Daylight Time

Program Description: The Financial Accounting Standards Board (FASB) is pleased to announce a webcast focused on its recent Invitation to Comment on a project to establish an overarching framework to improve the effectiveness of disclosures in notes to financial statements. This disclosure framework would help the Board and reporting entities identify and communicate the information that is most important to financial statement users. The areas covered will include:
  1. An overview of the objective of and desired outcome from the disclosure framework
  2. The Board’s process for establishing disclosure requirements
  3. A reporting entity’s assessment of relevance of specific disclosures in their own circumstances
  4. Organization, formatting and style of disclosures in notes.

Speakers: Marc A. Siegel, FASB member; Ron Lott, FASB research director; Nick Cappiello, FASB project manager; and John C. Pappas, FAF senior manager of communications.

Learning Objectives: At the end of this program, participants will understand the Board’s initial ideas on main elements of the disclosure framework. They will also obtain a general understanding of what feedback the Board needs from stakeholders in order to develop the framework.

Participants will have the opportunity to email questions to the panelists during the event.

Delivery Method: Group-Internet based
Program Level: Overview
Program Prerequisites: None
Advanced Preparation Needed: None
Recommended CPE: 1.0 hours, Accounting; final CPE earned will be determined based on the length of participation in the program, polling questions as described in CPE Eligibility, and completion of a course survey. Credit is provided only to participants in the live broadcast of this course. Please note that credit is not provided for group viewing. Each participant must be registered separately and meet both polling and duration requirements as per NASBA.

Refund/Cancellation Policy: There is no cost for this course and there is no cancellation penalty. Participants will be notified by email as soon as possible if the course is cancelled for any reason.

Complaint Policy: To register complaints about course content or delivery method and to inquire about the timeliness and accuracy of CPE credit posting for this event, contact

Official National Registry of CPE Sponsors' Statement

The Financial Accounting Foundation/FASB/GASB is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website:

NASBA National Registry of CPE Sponsors—Sponsor License Number 107522

Texas Sponsor Number 000016
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