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.
September 23, 2014 FASB
Board Meeting
Accounting
for Financial Instruments—Hedging. The Board discussed the summary of
feedback received on the hedge accounting portion of the May 2010 proposed
Accounting Standards Update, Accounting for Financial Instruments and
Revisions to the Accounting for Derivative Instruments and Hedging
Activities—Financial Instruments (Topic 825) and Derivatives and Hedging (Topic
815).
The Board also discussed possible next steps for the
project.
The Board made no technical decisions.