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, October 21, 2020 FASB Board Meeting
Agenda prioritization. The Board discussed the results of staff research and outreach on five potential projects related to recent agenda requests.
The Board decided to add the following projects to its technical agenda:
- Disclosure of supplier finance programs involving trade payables
- Consolidation of a not-for-profit entity by a for-profit sponsor.
- Digital currencies
- Change to diluted earnings per share reporting
- Determining a lessee’s discount rate: when use of the rate implicit in a lease is required.