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.
August 19, 2015 FASB Board
Meeting
Agenda Prioritization. The Board discussed staff research
on the following five potential projects, deciding not to add any to its
technical agenda at this time:
- Simplifying the measurement of asset retirement obligations
- Accounting for contract adjustments between healthcare providers and
insurance companies
- Accounting for undeclared cumulative preferred stock dividends
- Accounting for notional pooling arrangements in consolidated financial
statements
- Clarification of the regular way security scope exception in Topic 815,
Derivatives and Hedging.
The Board directed the staff to expand its
research on two of those potential projects.
- Accounting for notional pooling arrangements in consolidated financial
statements—whether the scope of this issue could be expanded to other types of
bank overdrafts.
- Clarification of the regular way security scope exception in Topic
815—evaluate alternative ways the Board might clarify the regular way security
scope exception in Topic 815.
The Board plans to solicit stakeholder
feedback on the relative priority of a potential project to simplify the
measurement of asset retirement obligations as part of an upcoming agenda
consultation process.