United States

Redeliberations Continue on Classification and Measurement of Financial Instruments

Mar 05, 2014
From the Financial Reporting View

This edition of Defining Issues reports that at its February 26 meeting, the FASB continued redeliberations on its proposed standard on financial instrument classification and measurement and discussed the need for a cash flow characteristics assessment and the fair value option for hybrid financial assets.

Read Defining Issues: Redeliberations Continue on Classification and Measurement of Financial Instruments