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Financial Instruments—Overall (Subtopic 825-10)

Financial Instruments Overall (Subtopic 825-10) No. 2016-01 January 2016 Recognition and Measurement of Financial Assets and Financial Liabilities An Amendment of the FASB accounting Standards Codification The FASB accounting Standards Codification is the source of authoritative generally accepted accounting principles (GAAP) recognized by the FASB to be applied by nongovernmental entities. An accounting Standards Update is not authoritative; rather, it is a document that communicates how the accounting Standards Codification is being amended.

on a deferred tax asset related to available-for-sale securities in combination with the entity’s other deferred tax assets. How Do the Main Provisions Differ from Current Generally Accepted Accounting Principles (GAAP) and Why Are They an Improvement? The amendments in this Update supersede the guidance to classify equity

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