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, June 19, 2018 Joint FASB/IASB Board Meeting

The Boards met for an educational session and discussed the following topics:
  1. Segment reporting
  2. Financial performance reporting/primary financial statements
  3. Disclosure framework/disclosure initiative
  4. Fair value measurement disclosures/fair value post-implementation review
  5. Goodwill and impairment
  6. Implementation of the revenue (Topic 606, IFRS 15) and leases (Topic 842, IFRS 16) standards
  7. Conceptual framework
  8. Distinguishing liabilities from equity/financial instruments with characteristics of equity
  9. Improving the accounting for asset acquisitions and business combinations/variable and contingent consideration. 
No decisions were made.