FASB Holds March 18 Meeting

At its March 18, 2026, meeting, the FASB discussed comments received on its proposed Accounting Standards Update on accounting for debt exchanges but decided not to deliberate the proposal further until it considers feedback received as part of its discussions with the Private Company Council as well as that in response to its 2025 invitation to comment on its agenda consultation.

In addition, the Board decided to add to its technical agenda a project addressing the indexation guidance in ASC 815-40 on contracts on an entity’s own equity. The purpose of this project is to make such guidance more understandable and transparent as well as to increase its comparability between entities.

For more information, see the tentative Board decisions on the FASB’s Web site.