FASB ASC 270 – Interim Reporting
The Financial Accounting Standards Board (FASB) released the 200 section of the Accounting Standards Codification for the purpose of discussing the broad topic of Presentation.
Accounting Standards Codification 270 (ASC 270) was released to address the more specific topic of interim reporting, such as at dates that are not considered to be the fiscal year end.
For more in depth information on this and other FASB ASC topics, check out the following books.
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