United States

FASB Continues Discussions on Classification and Measurement of Financial Instruments

May 16, 2014
From the Financial Reporting View

This edition of Defining Issues reports that at its May 14 meeting, the FASB continued redeliberations on its proposed standard on financial instrument classification and measurement specifically discussing equity investments, the valuation allowance on deferred tax assets related to debt securities classified as available-for-sale, and other issues.

Read Defining Issues: FASB Continues Discussions on Classification and Measurement of Financial Instruments