FASB Issues Proposals on Fair Value Measurement & Earnings Per Share
 

FASB Issues Proposals on Fair Value Measurement & Earnings Per Share

Today the FASB issued the following Exposure Drafts:

  • Proposed Accounting Standards Update, Earnings Per Share (Topic 260): Effects on Historical Earnings per Unit of Master Limited Partnership Dropdown Transactions (a consensus of the FASB Emerging Issues Task Force)Click here to download the Exposure Draft.
  • Proposed Accounting Standards Update, Fair Value Measurement (Topic 820): Disclosures for Investments in Certain Entities that Calculate Net Asset Value per Share (or Its Equivalent) (a consensus of the FASB Emerging Issues Task Force). Click here to download the Exposure Draft.


Comments on both Exposure Drafts are requested by January 15, 2015. (FASB.org)