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Quarterly Perspectives: FASB 1Q 2024

Read on for an overview of FASB standard-setting activity for the first quarter of 2024.
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After a tidal wave of year-end activity, FASB standard setting slowed to a trickle in the first quarter of 2024 with only two Accounting Standards Updates, a narrowly focused clarification on profits interests, and a set of codification improvements. This article offers an overview of FASB standard-setting activity in the first quarter, along with updates on outstanding exposure drafts and ongoing projects.

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