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Disclosures about hybrid financial instruments that contain bifurcated embedded derivatives

The objective of this project is to increase the transparency and usefulness of the information provided in the notes to the financial statements about hybrid financial instruments that contain bifurcated embedded derivatives.


Meeting minutes

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

  • July 29, 2015 —The Board decided to remove this project from its technical agenda
  • January 14, 2015 — The Board decided to add this project to its agenda.


Current status

On February 25, 2015, the FASB issued a proposed Accounting Standards Update (ASU) that would amend ASC 815, Derivatives and Hedging, by requiring entities to disclose useful information about hybrid financial instruments with bifurcated embedded derivatives.


Project milestones

January 14, 2015 Added to the FASB's agenda.
February 25, 2015 FASB Proposed ASU — Disclosures About Hybrid Financial Instruments With Bifurcated Embedded Derivatives, is issued. Comment deadline April 30, 2015.

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.