exposure draft
A draft accounting standard issued by the Accounting Standards Board.

Practical Law Dictionary. Glossary of UK, US and international legal terms. . 2010.

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  • exposure draft — ➔ draft1 * * * exposure draft UK US noun [C] (ABBREVIATION ED) ► a document that is not in its final form, but is intended for people to read and discuss so that changes can be made: »Interested parties are encouraged to review the exposure draft …   Financial and business terms

  • exposure draft — Generally, a draft issued as a discussion document prior to the release of a final document. Specifically, it refers to a draft issued for discussion by the Accounting Standards Committee before issuing an accounting standard …   Accounting dictionary

  • Exposure Draft — A document released by the Financial Accounting Standards Board (FASB) for public commentary on proposed new accounting standards. Since changes in accounting standards can have far reaching effects, it is important to consider public feedback to …   Investment dictionary

  • exposure draft — A draft *accounting standard or *auditing standard that is disseminated for public comment and discussion prior to being finalized and issued …   Auditor's dictionary

  • Financial Reporting Exposure Draft — (FRED) A draft accounting standard issued by the Accounting Standards Board (ASB) which sets out the text of the proposed standard. ASB website …   Law dictionary

  • Financial Reporting Exposure Draft — FRED A document issued by the Accounting Standards Board for discussion and debate prior to the issue of a Financial Reporting Standard …   Accounting dictionary

  • Draft — An unconventional order in writing signed by a person, usually the exporter, and addressed to the importer ordering the importer or the importer s agent to pay, on demand ( sight draft) or at a fixed future date ( time draft), the amount… …   Financial and business terms

  • draft — A written order drawn by one party, called a drawer, that directs a second party (almost always a bank), called a drawee, to pay a sum of money to a third party, called the payee. For example, a check. Drafts are used with letters of credit.… …   Financial and business terms

  • Draft document — Rough draft redirects here. For the novel with that title, see Rough Draft (novel). Drafting is the preliminary stage of a written work in which the author begins to develop a more cohesive product. A draft also describes the product the writer… …   Wikipedia

  • Major League Baseball Draft — The First Year Player Draft, also known as the Rule 4 Draft, is Major League Baseball s primary mechanism for assigning amateur baseball players, from high schools, colleges, and other amateur baseball clubs, to its teams. The draft order is… …   Wikipedia

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