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, March 3, 2021 FASB Board Meeting

Agenda prioritization. The Board discussed the results of staff research and outreach on two potential projects related to recent agenda requests.
The Board decided not to add the following potential projects to its agenda:
  1. Pushdown of Parent’s Basis in a Common Control Transaction
  2. Clarifying Applicable Guidance for Certain Asset Acquisitions and Nonemployee Share-Based Payment Transactions.