This site uses cookies to provide you with a more responsive and personalised service. By using this site you agree to our use of cookies. Please read our cookie notice for more information on the cookies we use and how to delete or block them.
The full functionality of our site is not supported on your browser version, or you may have 'compatibility mode' selected. Please turn off compatibility mode, upgrade your browser to at least Internet Explorer 9, or try using another browser such as Google Chrome or Mozilla Firefox.

FASB makes narrow-scope amendments to financial instruments standards

  • FASB document Image

Apr 25, 2019

The FASB has issued an Accounting Standards Update (ASU), “Codification Improvements to Topic 326, Financial Instruments — Credit Losses, Topic 815, Derivatives and Hedging, and Topic 825, Financial Instruments.”

The ASU is intended to clarify and improve “areas of guidance related to the recently issued standards on credit losses, hedging, and recognition and measurement.”

For more information, see our related Heads Up newsletter as well as the press release and ASU 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.