exposure draft

exposure draft definition - business

exposure draft

A proposal seeking comments concerning the revision of standards of financial accounting and reporting by the Financial Accounting Standards Board. Exposure drafts include proposed standards, an effective date of application, and a method of transition.

The American Heritage® Dictionary of Business Terms Copyright © 2009 by Houghton Mifflin Harcourt Publishing Company. Published by Houghton Mifflin Harcourt Publishing Company. All rights reserved.

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