At a meeting on July 9, 2012 the Financial Accounting Standards Board voted that it would not move forward with its outstanding project for modifying disclosure requirements for loss contingencies. In concluding to remove the project from its agenda, the Board noted that the current requirements under Disclosure of Certain Loss Contingencies and Contingencies (Topic 450): Disclosure of Certain Loss Contingencies are sufficient, and that addressing any concerns with the adequacy of loss contingency disclosures is an issue of compliance and enforcement rather than standard-setting. FASB’s July 2008 Topic 450 exposure draft, as revised by the July 2010 exposure draft, generated a substantial number of comment letters.
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Mark Reuter advocates for business clients in transactions, proceedings and conflicts regulated by federal and state securities laws and stock exchange rules. A partner in the firm’s Business Representation & Transactions ...
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