Discussion Memorandum

Filed Under » , ,
Dictionary Says

Definition of 'Discussion Memorandum'

Published by the Financial Accounting Standards Board (FASB), a discussion memorandum is a document intended to encourage discussion and debate amongst accounting and financial professionals in regards to a current issue relating to the accounting industry. Items of discussion could include revenue recognition policies, depreciation guidelines or any other topics relating to the accounting industry.
Investopedia Says

Investopedia explains 'Discussion Memorandum'

A discussion memorandum is not necessarily issued for negative reasons and may just be published to discuss positive aspects or changes to accounting principals. Quite often however these documents are published to discuss current issues which accountants and other professionlas feel require updating and may actually lead to an issuance of the Statements of Financial Accounting Standards.

Articles Of Interest

  1.

    Understanding Pro-Forma Earnings

    These figures can either shed light on a company's performance or skew it. Find out why.

  2. A Look At Accounting Careers

    More than just crunching numbers, this career blends detective work with trouble shooting.

  3. Accounting Rules Could Roil The Markets

    FAS 142 is an accounting rule that changes the way companies treat goodwill. Be aware of the impact it has on reported earnings to avoid making bad investment decisions.

  4. Footnotes: Early Warning Signs For Investors

    These documents hold very important information, but reading them takes skill.

  5. International Reporting Standards Gain Global Recognition

    Comparing financial numbers from corporations in different countries is possible with the adoption of IFRS.

  6. 6 Volunteer Opportunities For Finance Professionals

    Here are six ways financial professionals can volunteer their expertise and possibly advance their careers along the way.

  7. 4 Ways To Take Your Career To The Next Level

    Whether you are looking to climb the corporate ladder or go it alone in the financial services sector, there are some extra steps you can take to reach for the top.

  8. Find The Right School To Upgrade Your Skills

    Financial planners and professionals who wish to upgrade their skills in today's market have more options than ever.

  9. Networking For Financial Professionals: Maintaining A Strong Industry Presence

    Find out the most productive methods of networking best suited to ambitious financial professionals.

  10. What To Expect From A Financial Internship

    A college internship can be a wide-open gateway into your dream financial services industry post. Find out what you can expect, if you handle it right.
comments powered by Disqus
Marketplace
Hot Definitions

  1. Zomma

    An options greek used to measure the change in gamma in relation to changes in the volatility of the underlying asset.

  2. Yield Elbow

    The point on the yield curve indicating the year in which the economy's highest interest rates occur. The yield elbow is the peak of the yield curve, signifying where the highest interest rates occurred.

  3. Xenocurrency

    A currency that trades in markets outside of its domestic borders.

  4. Wanton Disregard

    A standard of severe negligence. Wanton disregard is a very serious accusation that indicates that a person behaved extremely recklessly.

  5. Ultra ETF

    A class of exchange-traded funds (ETF) that employs leverage in an effort to achieve double the return of a set benchmark.

  6. Toehold Purchase

    A purchase of less than 5% of a target company's outstanding stockmade by an acquiring company. A toehold purchase of just under 5%, while not a significant stake in a firm, allows the shareholders a "toe-holds" grip on the company and its decision making.
Trading Center
http://sp.fastclick.net/ad/tr/10858-64082-15546-0?mpt=7aebac3ba105e2f0e1f016103b74a62a