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How are FASB discussion memoranda and FASB exposure drafts related to FASB statements?


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538 day(s) ago

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NessaCPA 		FASB exposure drafts are preliminary FASB statements. All statements are issued in exposure draft form first to give the public a chance to respond and comment. FASB discussion memoranda are items issued by the FASB to further clarrify previously issued statements. They are usually very specific and detailed for certain transactions or events.

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Question Title How are FASB discussion memoranda and FASB exposure drafts related to FASB statements?
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