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Consolidation reorganization and targeted improvements

The objective of this project is to reorganize and make targeted improvements to consolidations.


Meeting minutes

FASB Board discussions regarding this project are found in the following meeting minutes:


Current status

The FASB directed its staff to develop nonauthoritative educational material to support the reorganization of the consolidation guidance.


Project milestones

Date Developments Comments
November 2, 2016 Added to the FASB's agenda.
September 20, 2017 Proposed Accounting Standards Update, Consolidation (Topic 812) — Reorganization, is issued. Comment deadline December 4, 2017.

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.