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Highlights from the FASB’s August 20 meeting

  • FASB meeting Image

Aug 21, 2014

At its August 20, 2014, meeting, the FASB discussed its projects on (1) the classification and measurement of financial instruments and (2) defined benefit plans.


Financial instruments — classification and measurement

The FASB continued redeliberating certain aspects of its proposed ASU Recognition and Measurement of Financial Assets and Financial Liabilities, including (1) impairment of investments in equity securities and (2) disclosures about hybrid instruments containing bifurcated embedded derivatives.

For more information, see the meeting minutes on the FASB’s Web site.


Disclosure framework: disclosure review — defined benefit plans

The Board discussed “different ways of promoting the appropriate use of discretion by reporting entities in applying annual disclosure requirements for defined benefit plans.”

For more information, see the meeting minutes on the FASB’s Web site.

Correction list for hyphenation

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