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.
Accounting for Financial Instruments—Hedging. The Board continued deliberations on 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 discussed the following issues:
- Hedges of benchmark interest rates
- Potential groupings of alternatives (otherwise known as decision packages) that can be selected as the Board determines its proposal to amend the hedge accounting model.