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.

Friday, July 23, 2021 Joint FASB/IASB Educational Meeting

The Board and the International Accounting Standards Board met for an educational session and discussed the following topics:
  1. Supply chain financing
  2. Agenda consultation
  3. Goodwill and impairment.
No decisions were made.