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FASB discusses its technical agenda

  • FASB (US Financial Accounting Standards Board) (lt blue) Image

Sep 20, 2017

At its September 20, 2017 meeting, the Financial Accounting Standards Board (FASB) discussed financial reporting issues identified in its agenda consultation project.

The FASB decided to add to its agenda three projects on the following topics:

  • Distinguishing liabilities from equity
  • Disaggregation of performance information
  • Segment reporting

In addition, the Board removed the following four topics from its research agenda:

  • Accounting for financial instruments: interest rate risk disclosures
  • Pensions and other post-retirement employee benefit plans
  • Intangibles (however, as part of its disclosure framework project, the Board will retain the portion of the intangibles project that focuses on developing qualitative disclosures)
  • The segment disclosure component of phase 2 of its project related to the financial statements of not-for-profit entities

Review the press release and tentative Board decisions on the FASB’s Web site.

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