Heads Up: FASB Continues Deliberations on Financial Instruments and Decides on PresentationVolume 16, Issue 28 |
The attached issue of Heads Up discusses the FASB’s Accounting for Financial Instruments project. On August 13, 2009, the FASB met to continue its discussions about the presentation of financial instruments in financial statements. The FASB expects to issue an Exposure Draft on classification, measurement, impairment, and presentation of financial instruments as well as hedge accounting by the end of this year or early 2010.
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 the Financial Accounting Standards Board (FASB), Emerging Issues Task Force (EITF), AICPA, Securities and Exchange Commission (SEC) and International Accounting Standards Board (IASB), in addition to our own accounting manual and interpretative 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. Additionally, Technical Library subscribers receive periodic e-mails highlighting recent additions to the Technical Library.
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