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FASB associates and staff members explore the a few new projects extra to the Board’s agenda derived from its yr-long agenda consultation project. The brand new projects address parts of liabilities and equity, economic general performance reporting, and phase reporting. Url to Video clip & Podcasts QUICKLINKS

The Board decided to allow early adoption in almost any interim or annual period of time on issuance of the ultimate Update.

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This project addresses challenges connected with hedge accounting for economic devices and non-economic objects. The target of this project is to make targeted enhancements to the hedge accounting product according to the comments received from preparers, auditors, end users along with other stakeholders. The Board will take into consideration prospects to align with IFRS 9 Economical Instruments

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All other entities must make People elections before the initially usefulness screening date after adoption.

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Instruction Session—Discussions about the main themes that emerged by means of outreach efforts with fiscal statement consumers with regards to derivatives and hedge accounting.

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