Information related to the October 2008 discussion paper, Preliminary Views on Financial Statement Presentation

View Comment Letters

View Comment Letter Summary 

A larger version of the illustrative statement of financial position reconciliations (found on pages 105 and 106 of FASB discussion paper and on pages 156–162 of the IASB discussion paper) that will print on two pages of legal size (8.5" × 14") paper is available at here.

The FASB held a webcast, Proposed Improvements to Financial Statement Presentation, on January 27, 2009 to discuss the October 2008 discussion paper. The webcast was moderated by FASB member Marc Siegel; panelists were Peter Bridgman, Senior Vice President and Controller of PepsiCo, Inc; Greg Jonas, Managing Director of Moody’s Investors Service; Joe Joseph, Managing Director at Putnam Investments; and Kim Petrone, Senior Project Manager at the FASB. Access the archived event

Access the IASB Web presentation introducing the discussion paper

A “snapshot” of the boards’ preliminary views also was published on October 16, 2008.