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.

Thursday, April 5, 2018 FASB Board Meeting

Disclosures by business entities about government assistance. The Board discussed the proposed amendments and prior decisions made during redeliberations on the proposed Accounting Standards Update, Government Assistance (Topic 832): Disclosures by Business Entities about Government Assistance. The Board directed the staff to perform additional research on the project’s scope and potential disclosures.