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Special Report

Special Report

Classification and Measurement of Financial Instruments

For years, the FASB has had a project underway to change the guidance on the classification and measurement of financial instruments. The objective of the project is to improve the usefulness of information provided to users of financial statements. Over the course of the project, the FASB has explored various ways to categorize and account for financial instruments going forward. The FASB is expected to issue a final standard on the classification and measurement of financial instruments in the fourth quarter of 2015.

This special report provides an overview of the FASB’s original proposal and project that has spanned nearly a decade as well as expected improvements in the final standard that the FASB expects to issue shortly.

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