Heads Up — Update on FASB’s Project on Accounting for Financial Instruments

Published on: 09 May 2011

This issue provides an update on recent progress in the FASB’s financial instruments project, in particular (1) the FASB’s tentative decisions on its classification and measurement model, (2) joint FASB/IASB decisions on impairment of financial assets, (3) feedback on the IASB’s hedge accounting ED, and (4) an update on the boards’ joint ED on offsetting of financial assets and financial liabilities.


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