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.

Heads Up — Update on FASB’s project on accounting for financial instruments

Published on: 05 Jan 2012

This issue of Heads Up gives an update on the FASB’s financial instruments project as of 3 January 2012. Specifically, this publication discusses the FASB’s continued progress on developing its proposals on (1) the classification and measurement of financial assets and financial liabilities, (2) the accounting for impairment of financial assets, (3) hedge accounting, and (4) disclosures about liquidity and interest rate risk related to financial instruments.


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.