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.

Monday, June 20, 2016 Joint FASB/IASB Videoconference Board Meeting

The FASB and the IASB discussed the status of their respective projects on (1) accounting for goodwill impairment, (2) subsequent accounting for goodwill, and (3) accounting for identifiable intangible assets in a business combination.

No decisions were made.