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.
Wednesday, May 9, 2018 FASB
Board Meeting
Improving
the accounting for asset acquisitions and business combinations. The Board
discussed how certain areas within the accounting for asset acquisitions and
business combinations could be aligned, specifically contingent consideration,
in-process research and development, and acquisition costs. No technical
decisions were made.