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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.

An Amendment of the FASB Accounting Standards Codification® No. 2016-01 January 2016 Financial Instruments—Overall (Subtopic 825-10) Recognition and Measurement of Financial Assets and Financial Liabilities Accounting Standards Update Financial Accounting Standards Board

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