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FASB adds four projects to research agenda

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

Feb 03, 2016

On February 3, 2016, as result of a survey of different advisory groups, the Financial Accounting Standards Board (FASB) decided to add four new financial reporting issues in its upcoming agenda discussion paper expected in the first half of 2016.

The issues to be added are:

  • Pensions and other postretirement employee benefit plans;
  • Intangible assets;
  • Distinguishing liabilities from equity; and
  • Financial performance reporting.

With the exception of intangible assets, which the IASB currently does not address in its research projects, these issues correspond with those raised by the IASB's agenda consultation respondents. Although a full analysis of the 118 responses on the IASB's Web site is not available yet, projects on Pensions and other postretirement employee benefit plans and Distinguishing liabilities from equity rank high among the research projects currently on the IASB's agenda.

Please click for the following information on the FASB's Web site:

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