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FASB Proposes Clarification on Interaction Between Financial Instruments, Equity Method Investments Standards

August 5, 2019

The Financial Accounting Standards Board (FASB) has proposed a standard that would clarify the interaction between its standard on recognition and measurement of financial instruments and its standard on equity method investments. The proposal is intended to reduce diversity in practice and increase comparability of accounting in these circumstances. Read more (PDF) at the FASB website.