FASB adds to research agenda; issues proposed ASUs

BVWireIssue #161-2
February 10, 2016

The FASB has added six topics to its research agenda: four financial reporting issues (pensions and other post-retirement employee benefit plans, intangible assets, distinguishing liabilities from equity, and financial performance reporting); consolidations; and inventory and costs of sales. It also has issued two proposed Accounting Standards Updates (ASUs) on financial reporting by employers related to defined benefit pension and other post-retirement benefit plans.

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