BDO Comment Letter - Chapter 4: Elements of Financial Statements (File Reference No. 2020-500)

BDO Comment Letter - Chapter 4: Elements of Financial Statements (File Reference No. 2020-500)

November 10, 2020 – Chapter 4: Elements of Financial Statements (File Reference No. 2020-500)

BDO supports improving the definition of financial statement elements and believes additional enhancements would strengthen the proposal.