Proposed ASU 2012-200 — Financial Instruments (Topic 825)

The objective of this proposed Update is to improve financial reporting about certain risks inherent in financial instruments and how they contribute to broader risks to which the reporting organization is exposed. The proposed Update addresses many stakeholders' concerns about how organizations disclose their exposures to liquidity risk and interest rate risk, two risks that were prominent during the recent financial crisis and that continue to be relevant to reporting organizations on an ongoing basis, and proposes to require expanded and standardized disclosures about these risks.

For more information, see the following:

Issued: June 27, 2012

Comments Due: September 25, 2012

The Exposure Draft identifies the Codification Sections that may be changed upon issuance of this guidance.

• 825-10-50-1
• 825-10-55-1
• 825-10-65-1