In its meeting last week, the Financial Accounting Standards Board (FASB) decided to expose the Preliminary Views (PV) on its current Liabilities and Equities project for a six-month period.  Among other aspects, the Board will solicit feedback about its characterization of a dividend payable.  While the Board has committed to the public exposure, it has not yet issued its Preliminary Views, a FASB spokesperson told the BVWire™.  “We expect the PV to be…posted to the website in November, after which the comment period will start.”  For the latest project update, click here.