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Summit Funding

Since our inception in 1993, Summit Funding Group, Inc. has amassed a high performing portfolio in excess of $3 billion in equipment lease and finance originations and a history of working with companies of all sizes and most industries.

Contact: Richard Ross - 513.489.1222
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FASB Seeks Public Companies for Segment Reporting Study

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The study is the first phase of preparer outreach to be conducted by the FASB on segment reporting.
 
For the study, the FASB seeks public companies that prepare financial statements using the aggregation criteria in FASB Accounting Standards Codification® Topic 280, Segment Reporting. Participants in the study will be asked to provide information on how they currently use the criteria and how two potential alternative approaches would affect their segment reporting.
 
Feedback obtained from the study will help inform the Board about the costs and benefits of the different alternatives to improve the reportable segments process. A summary of the findings will be presented to the Board at future public FASB meetings. Individual feedback will be kept confidential.
 
The study period will begin in August 2018 and is expected to last for two to three months.  More details about the study are available at www.fasb.org.
 
Organizations interested in participating can register at www.fasb.org/2018segmentstudy.


About the Financial Accounting Standards Board

Established in 1973, the FASB is the independent, private-sector, not-for-profit organization based in Norwalk, Connecticut, that establishes financial accounting and reporting standards for public and private companies and not-for-profit organizations that follow Generally Accepted Accounting Principles (GAAP). The FASB is recognized by the Securities and Exchange Commission as the designated accounting standard setter for public companies. FASB standards are recognized as authoritative by many other organizations, including state Boards of Accountancy and the American Institute of CPAs (AICPA). The FASB develops and issues financial accounting standards through a transparent and inclusive process intended to promote financial reporting that provides useful information to investors and others who use financial reports. The Financial Accounting Foundation (FAF) supports and oversees the FASB. For more information, visit www.fasb.org.

 




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