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Financial instruments: Interest rate disclosures

The objective of this project is to improve, through disclosure, financial reporting about a reporting entity’s exposure to liquidity risk and interest rate risk.


Meeting minutes

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

  • January 29, 2014 — The Board added this project as a research project to its agenda.
  • November 7, 2012 — The Board discussed comments received its proposed Accounting Standards Update (ASU), Financial Instruments (Topic 825): Disclosures about Liquidity Risk and Interest Rate Risk.
  • May 9, 2012The Board clarified its intent to require specific qualitative disclosures in the proposed ASU by deciding that a reporting entity should provide any additional quantitative or narrative disclosure necessary to provide users of financial statements with an understanding of its exposure to liquidity risk and interest rate risk. In addition, the Board clarified the definition of the term financial institution.
  • April 11, 2012 — The Board decided not to require qualitative disclosures related to an entity’s ability to remain a going concern that would supplement the proposed quantitative disclosures about liquidity risks and proposed that entities apply the new requirements prospectively with ongoing comparative disclosures after the period of initial adoption.
  • April 9, 2012 (education session)
  • October 19, 2011 (education session)
  • September 7, 2011 — The Board discuss issues relating to the development of a proposed ASU.
  • August 31, 2011 (education session)
  • June 22, 2011 — The Board set the focus of the project to be on improving disclosures about liquidity and interest rate risks of financial instruments.
  • June 8, 2011 (education session)


Current status

This project is being reassessed by the Board.


Project milestones

June 27, 2012 Proposed ASU, Financial Instruments (Topic 825): Disclosures about Liquidity Risk and Interest Rate Risk, is issued. Comment deadline September 25, 2012.

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.