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.

Tuesday, July 23, 2019 Joint FASB/IASB Board Meeting

The Boards met for an educational session and discussed the following topics:
  1. Segment reporting
  2. Primary financial statements/financial performance reporting
  3. Financial instruments with characteristics of equity/distinguishing liabilities from equity
  4. IBOR reform/reference rate reform
  5. Goodwill and impairment/identifiable intangible assets and subsequent accounting for goodwill
  6. Disclosure initiative/disclosure framework
  7. Implementation of the revenue (Topic 606, IFRS 15) and leases (Topic 842, IFRS 16) standards
  8. The FASB’s project on effective date consideration for private companies, not-for-profit organizations, and small public companies.
No decisions were made.