MetaGlossary.com: Exposure Draft

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Keywords: Fasb, Gasb, Aicpa, Comment, Invite

Related Terms: Bank Reconciliation, Unqualified Opinion, Reconciliation, Qualified Opinion, Independent Auditor, Gaap, Fasb, Cpa, Auditor, Audit , Adverse Opinion, Bookkeeper, Voucher, Generally Accepted Accounting Principles, Governmental Accounting, Subsidiary Ledger, Ias, Financial Accounting Standards Board, Gasb, Generally Accepted Accounting Principals, Generally Accepted Auditing Standards, Accountant's Opinion, Certified Public Accountant, Audited Financial Statements, Auditor's Report, Financial Accounting, Ifrs, Reconcile, Journal Voucher, American Institute Of Certified Public Accountants, Controlling Account, Governmental Accounting Standards Board, Iasc, Appropriation Account, Fas, Control Account, Auditors, Apb, Ssap, Statutory Accounting Principles, Chartered Accountant, Accounting Standards, Nominal Ledger, Special Account, International Accounting Standards, International Financial Reporting Standards, Forensic Accounting, Fasb 13, Accounting Standards Board

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a draft of a proposed Statement or Interpretation for an FASB technical project that proposes standards of financial accounting and reporting, an effective date of application, and a method of transition

http://www.fasb.org/draft/ed_info.shtml

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a preliminary draft of a new IFRS

http://www.dis-ag.com/cms/disag/en/investor/shares/glossary.html

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is a proposed statement of financial accounting standards issued by the FASB for public comment. The exposure draft represents the FASB's considered judgment on a specific accounting issue. Subject to comments received and possible additional deliberation, an exposure draft may become a Statement of Position (SOP), mandating a Financial Accounting Standard (FAS).

http://www.ventureline.com/glossary_E.asp

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Document issued by the AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS (AICPA), FINANCIAL ACCOUNTING STANDARDS BOARD (FASB), GOVERNMENTAL ACCOUNTING STANDARDS BOARD (GASB) or other standards setting authorities to invite public comment before a final pronouncement is issued.

http://www.samarak.com/bookkeepingtermsel.htm

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Document issued by the AICPA, Financial Accounting Standards Board (FASB), Governmental Accounting Standards Board (GASB), Federal Accounting Standards Advisory Board (FASAB), or other authority to invite public comment before a final accounting, auditng, or administrative standard, policy or procedure pronouncement is issued.

http://www.mncpa.org/information/Accounting-Glossary/index.asp?letter=E

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