Key Performance Indicators (BDO Comment Letter)
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In November 2024, the FASB invited stakeholders to comment on its research project on financial Key Performance Indicators (KPIs) for business entities.
In our comment letter, BDO did not recommend that the Board add a project on financial KPIs; if the Board adds a KPI project to its agenda, BDO recommends limiting the scope to only defining components of common financial KPIs.