BDO Comment Letter - ​Codification Improvements

December 2017

Codification Improvements (File Reference No. 2017-320)

The comment letter relates to the proposed Accounting Standards Update (ASU), Codification Improvements. We generally agree with, and support finalizing, the ASU but have concerns about certain amendments as well as suggestions for improving them. We also identified additional technical corrections that we believe the Board should deliberate and expose for public comment as part of its ongoing Codification improvements project.