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.Wednesday, May 9, 2018 FASB Board Meeting
Improving the accounting for asset acquisitions and business combinations. The Board discussed how certain areas within the accounting for asset acquisitions and business combinations could be aligned, specifically contingent consideration, in-process research and development, and acquisition costs. No technical decisions were made.