FASB
Meeting held April 10
All decisions reached at Board meetings are tentative and
may be changed at future meetings. Decisions are included in an
Exposure Draft only after a formal written ballot. Decisions
reflected in Exposure Drafts are often changed in redeliberations
by the Board based on information received in comment letters, at
public roundtable discussions, and from other sources. Board
decisions become final after a formal written ballot to issue a
final Accounting Standards Update.
At its April 10 meeting, the Board discussed the
joint leasing project's effect on financial reporting
complexity, a new agenda item to address a narrow fair value
disclosure issue for nonpublic employee benefit plans, and the
comment deadline for the Private Company Decision-Making Framework,
as described below.
