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Feb. 11 — Companies should be required to separately disclose their pre-taxable income by domestic and foreign earnings, the Financial Accounting Standards Board tentatively decided.
Also, a breakout of foreign earnings should be required by jurisdictions that represent a significant percent of total foreign earnings, the board said Feb. 11.
“You'd first have to determine if foreign earnings are significant,” said FASB Chairman Russell Golden. “Then you'd have to determine that it's significant within the various foreign jurisdictions before you'd ever trigger any of this disclosure,” he said.
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