Classification and measurement of financial instruments

An overview of the FASB proposal

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The FASB recently issued its revised proposal on financial instruments classification and measurement for public comment by May 15, 2013. Classification and measurement is one part of the FASB and IASB’s broader financial instruments project, along with impairment and hedge accounting.

This proposal reflects a significant change in course by the FASB from its May 2010 proposal. At a high level, the proposal may not appear to be a significant departure from today's accounting; however, the underlying application is vastly different and in many cases can lead to conclusions that diverge from today.

While certain financial institutions such as retail and commercial banks and insurance companies are likely to be most affected by this proposal, other companies with large investment portfolios that are not currently measured at fair value through net income may also be significantly impacted.

On this webcast, we will:
  • Provide an overview of the key elements of the proposal
  • Discuss the key potential implications
  • Share some of the specific issues we have heard from constituents
We look forward to having you attend. To invite a colleague please direct them to

Contact Saira Gilani at with any questions.

Webcast date and time
March 12, 2013
1:00pm - 2:00pm ET
Webcast contact
Saira Gilani
Email Saira