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2016

January 25, 2016 — Consolidation — FASB Tentatively Decides to Make Technical Corrections and Improvements to ASU 2015-02

Consolidation — FASB Tentatively Decides to Make Technical Corrections and Improvements to ASU 2015-02

Accounting Journal Entry
January 25, 2016 — At its January 20, 2016, meeting, the FASB tentatively decided to amend the guidance in ASC 810-10-25-42,1 as amended by ASU 2015-02.2 The FASB staff indicated that the catalyst for this tentative decision was a technical inquiry submitted to the staff regarding the implementation of ASU 2015-02.

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