United States

FASB Considers Impairment for Equity Investments, Disclosures for Embedded Derivatives

Aug 25, 2014
From the Financial Reporting View

At its August 20 meeting, the FASB continued redeliberations on its proposed Accounting Standards Update on financial instruments classification and measurement. The FASB discussed the impairment of investments in equity securities not measured at fair value with changes in fair value recognized in net income on a recurring basis and disclosures about hybrid instruments containing bifurcated embedded derivatives.

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