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Heads Up: FASB Proposes Guidance on Balance Sheet Offsetting for Financial Assets and Financial Liabilities

Volume 18, Issue 4

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The attached issue of Heads Up discusses the FASB’s recently issued exposure draft (ED) Offsetting. The ED is part of a joint effort between the FASB and IASB to converge their accounting standards on the offsetting of financial assets and financial liabilities.

Read more in the file attached below or visit the Heads Up Archive for past issues.

Heads Up and other information on accounting and financial disclosure also can be found in the Technical Library: The Deloitte Accounting Research Tool. Technical Library, a subscription-based research tool, includes material from the Financial Accounting Standards Board (FASB), Emerging Issues Task Force (EITF), American Institute of Certified Public Accountants (AICPA), Securities and Exchange Commission (SEC), and International Accounting Standards Board (IASB), in addition to our own accounting manual and interpretive accounting guidance. Updated every business day, the Technical Library has an intuitive design and navigation system. Powerful search features enable users to locate information quickly, at any time and from any computer.