Accounting
FASB Proposes Improvements to Financial Instruments Standards
The proposed ASU is part of the FASB’s ongoing agenda project focused on improving the FASB Accounting Standards Codification® and correcting its unintended application.
Nov. 25, 2018
The Financial Accounting Standards Board (FASB) has issued a proposed Accounting Standards Update (ASU) that would clarify and improve areas of guidance related to the recently issued standards on credit losses, hedging, and recognition and measurement. Stakeholders are encouraged to review and provide comment on the proposal by December 19, 2018.
The proposed ASU is available at www.fasb.org.