13. Can any overall trend be detected in FASB pronouncements? Explain and cite examples to substantiate your opinion. 14. In terms of financial reporting in the future, do you expect greater refinement of measurements appearing in the body of the financial statements or increasing disclosure with less effort directed toward refinement of measurements? 13. Can any overall trend be detected in FASB pronouncements? Explain and cite examples to substantiate your opinion. 14. In terms of financial reporting in the future, do you expect greater refinement of measurements appearing in the body of the financial statements or increasing disclosure with less effort directed toward refinement of measurements