FASB issued three exposure drafts during the third quarter, including hedge accounting improvements, derivative scope refinement, and clarifications for share-based consideration payable to a customer. FASB was delayed in issuing several other planned exposure drafts before the end of the quarter, so a busy fourth quarter is anticipated. Download the PDF below for an overview of FASB standard-setting activity in the third quarter, along with updates on outstanding exposure drafts and ongoing projects.
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