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, June 14, 2017 FASB Board Meeting

Distinguishing liabilities from equity (including convertible debt). The Board discussed the results of staff outreach with stakeholders on a potential new project for distinguishing liabilities from equity. The meeting was educational and no decisions were made.

Next Steps

The Board directed the staff to perform further research to be presented at a future Board meeting.