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FASB discusses agenda prioritization

  • FASB meeting Image

Aug 21, 2015

The FASB held an agenda prioritization meeting on August 19, 2015.

The Board discussed the results of staff research on five potential projects and decided not to add any of the projects to its agenda. The Board also directed its staff to further research potential projects on:

  • “Accounting for notional pooling arrangements in consolidated financial statements — whether the scope of this issue could be expanded to other types of bank overdrafts.”
  • “Clarification of the regular way security scope exception in Topic 815 — evaluate alternative ways the Board might clarify the regular way security scope exception in Topic 815.”

In addition, the Board decided to solicit, during its upcoming agenda consultation process, “shareholder feedback on the relative priority of a potential project to simplify the measurement of asset retirement obligations.”

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

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