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Quarterly Perspectives: FASB 4Q 2023

FASB had a very busy fourth quarter of 2023, issuing four final ASUs. Read on for an overview.
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FASB had a very busy fourth quarter issuing four final Accounting Standards Updates—SEC disclosures incorporated into GAAP, segment reporting, crypto assets, and income tax disclosures. This paper offers an overview of proposed and final standards issued by FASB in the fourth quarter, along with recent updates on outstanding exposure drafts and ongoing projects.

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