Tentative Board Decisions

Tentative Board decisions are provided for those interested in following the Board’s deliberations. All of the reported decisions are tentative and may be changed at future Board meetings.

September 23, 2014 FASB Board Meeting

Accounting for Financial Instruments—Hedging. The Board discussed the summary of feedback received on the hedge accounting portion of the May 2010 proposed Accounting Standards Update, Accounting for Financial Instruments and Revisions to the Accounting for Derivative Instruments and Hedging Activities—Financial Instruments (Topic 825) and Derivatives and Hedging (Topic 815).

The Board also discussed possible next steps for the project.

The Board made no technical decisions.