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When the trial judge made them redeliberate, the jury returned a verdict of not guilty for both defendants.
In reporting on a May 23, 2000, regular Board meeting to redeliberate certain of the accounting issues in this project, the FASB included the following statement in its May 31, 2000, Action Alert publication:
She noted, "There's a practicability election in terms of nonmarketable equities that the board will redeliberate in the coming months, and the board also retained the fair value option."
As such, the project is likely to remain highly visible as the Boards redeliberate the issues that were raised in comment letters submitted in response to their October 2008 discussion paper.
The rest of the feedback will be evaluated by the board over the next few months as we redeliberate several other aspects of the exposure draft.
Hedging--Both boards issued proposals; however, FASB isn't planning to redeliberate until next year.
The Journal addressed this issue in detail in "The FASB and the IASC Redeliberate EPS" (Feb.
The boards have a lot on their plates as they redeliberate comments from various 2010 EDs on key projects.
(For details on the FASB and IASC proposals, see "The FASB and the IASC Redeliberate EPS," J of A, Feb.96, page 43.)
Tejerina said the boards have started to redeliberate together and have issued a discussion document that is clearly a compromise, in other words, not necessarily what either board would have liked.
The exposure period ends June 30th, and that gives us time to carefully redeliberate. So, our current target is to get something out in the fall time frame.