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Comment: Agenda consultation

Today we submitted the attached comment letter to the FASB in response to its Agenda Consultation.

In the letter, we suggest that the Board consider adding the following topics to its agenda for improvement, in order of priority:

  1. Segment reporting
  2. Equity method of accounting
  3. OCI
  4. Distinguishing liabilities from equity
  5. Reporting performance
  6. Pensions and other postretirement benefit plans

We outline support for making improvements to the identified areas and reasons we excluded other topics from this list within the letter.