If you are a “specified person,” Form 8938 is required to be filed with your tax return to report your interest in “specified foreign financial accounts” if the total value of all of your specified foreign financial assets exceeds a threshold. Okay, if you’re really interested, here are the Instructions.
Specified foreign financial assets include cash amounts in foreign accounts, foreign securities, financial interests in foreign entities and retirement accounts. This form requires details about each individual foreign asset, beyond just the total account balance that is included in Treasury Form 114 (FBAR). This does not include foreign rental property or foreign financial assets (currency or securities) that are held in a US financial institution. Here is a Comparison Chart of FBAR and 8938 requirements.