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Highlights from the FASB’s May 27 meeting

  • FASB meeting Image

May 28, 2015

At its May 27, 2015, meeting, the FASB discussed its projects on (1) pensions and other postretirement benefits and (2) hedging.

  • Pensions and other postretirement benefits: presentation and disclosure — The FASB discussed various ways to improve the presentation of net periodic pension cost and net periodic postretirement benefit cost. The Board advised the staff to perform additional research on three alternatives discussed during the meeting. The FASB also discussed changes to current disclosure requirements for pension plans, other postretirement plans, and nonretirement postemployment benefits. No decisions were made.
  • Financial instruments: hedging — The FASB held an educational session to discuss presentation, disclosure, and hedge documentation requirements. No decisions were made.

For more information on these sessions, see the tentative Board decisions on the FASB’s Web site.

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.