Ballots

FASB members approve the issuance of standards and Exposure Drafts through a vote by written ballot. Written ballots of the FASB are available here from August 1, 2010.

2023:

Accounting Standards Update, Disclosure Improvements: Codification Amendments in Response to the SEC’s Disclosure Update and Simplification Initiative [7 assents/0 dissents]
Statement of Financial Accounting Concepts No. 8, Conceptual Framework for Financial Reporting—Chapter 5, Recognition and Derecognition [5 assents, 1 dissent, 1 abstain]
Proposed Accounting Standards Update, Income Statement—Reporting Comprehensive Income—Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses [6 assents, 1 abstain]
Accounting Standards Update, Business Combinations—Joint Venture Formations (Subtopic 805-60): Recognition and Initial Measurement [7 assents, 0 dissent]
Proposed Accounting Standards Update, Financial Instruments—Credit Losses (Topic 326)—Acquired Financial Assets [6 assents, 1 dissent]
Statement of Financial Accounting Concepts No. 8, Conceptual Framework for Financial Reporting—Chapter 2: The Reporting Entity [7 assents]
Proposed Accounting Standards Update, Compensation—Stock Compensation (Topic 718): Scope Application of Profits Interest Awards [7 assents]
Proposed Accounting Standards Update, Intangibles—Goodwill and Other—Crypto Assets (Subtopic 350-60): Accounting for and Disclosure of Crypto Assets [7 assents]
Accounting Standards Update, Leases (Topic 842): Common Control Arrangements [4 assents/3 dissents]
Proposed Accounting Standards Update, Income Taxes (Topic 740): Improvements to Income Tax Disclosures [7 assents/0 dissents]
Accounting Standards Update, Investments—Equity Method and Joint Ventures (Topic 323): Accounting for Investments in Tax credit Structures Using the Proportional Amortization Method
[7 assents/0 dissents]

2022:

Proposed Accounting Standards Update, Leases (Topic 842): Common Control Arrangements
[4 assents/3 dissents]
Accounting Standards Update, Reference Rate Reform (Topic 848): Deferral of the Sunset Date of Topic 848 [7 assents/0 dissents]
Accounting Standards Update, Financial Services—Insurance (Topic 944): Transition for Sold Contracts
[7 assents/0 dissents]
Proposed Statement of Financial Accounting Concepts, Conceptual Framework for Financial Reporting—Chapter 5, Recognition and Derecognition [7 assents/0 dissents]
Proposed Accounting Standards Update, Business Combinations—Joint Venture Formations (Subtopic 805-60): Recognition and Initial Measurement [7 assents/0 dissents]
Proposed Accounting Standards Update, Conceptual Framework for Financial Reporting—Chapter 2: The Reporting Entity [7 assents/0 dissents]
Proposed Accounting Standards Update, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures [5 assents/2 dissents]
Accounting Standards Update, Liabilities—Supplier Finance Programs (Subtopic 405-50): Disclosure of Supplier Finance Program Obligations [7 assents/0 dissents]
Proposed Accounting Standards Update, Investments—Equity Method and Joint Ventures (Topic 323): Accounting for Investments in Tax Credit Structures Using the Proportional Amortization Method
[7 assents/0 dissents]
Proposed Accounting Standards Update, Financial Services—Insurance (Topic 944): Transition for Sold Contracts [7 assents/0 dissents]
Accounting Standards Update, Fair Value Measurement (Topic 820): Fair Value Measurement of Equity Securities Subject to Contractual Sale Restrictions [4 assents/3 dissents]
Proposed Accounting Standards Update, Reference Rate Reform (Topic 848) and Derivatives and Hedging (Topic 815): Deferral of the Sunset Date of Topic 848 and Amendments to the Definition of the Secured Overnight Financing Rate (SOFR) Overnight Index Swap Rate [7 assents]
Accounting Standards Update, Financial Instruments—Credit Losses (Topic 326): Troubled Debt Restructurings and Vintage Disclosures [7 assents]
Accounting Standards Update, Derivatives and Hedging (Topic 815): Fair Value Hedging—Portfolio Layer Method [7 assents]

2021:

Statement of Financial Accounting Concepts No. 8, Conceptual Framework for Financial Reporting—Chapter 4: Elements of Financial Statements [6 assents/1 dissent]
Statement of Financial Accounting Concepts No. 8, Conceptual Framework for Financial Reporting—Chapter 7: Presentation [6 assents/1 dissent]
Proposed Accounting Standards Update, Liabilities—Supplier Finance Programs (Subtopic 405-50): Disclosure of Supplier Finance Program Obligations [7 assents]
Proposed Accounting Standards Update, Financial Instruments—Credit Losses (Topic 326): Troubled Debt Restructurings and Vintage Disclosures [7 assents]
Accounting Standards Update, Government Assistance (Topic 832): Disclosures by Business Entities about Government Assistance [7 assents]
Accounting Standards Update, Leases (Topic 842): Discount Rate for Lessees That Are Not Public Business Entities [7 assents]
Proposed Accounting Standards Update, Interim Reporting (Topic 270): Disclosure Framework—Changes to Interim Disclosure Requirements [6 assents/1 abstention]
Accounting Standards Update, Business Combinations (Topic 805): Accounting for Contract Assets and Contract Liabilities from Contracts with Customers [5 assents/1 dissent/1 abstention]
Accounting Standards Update, Compensation—Stock Compensation (Topic 718): Determining the Current Price of an Underlying Share for Equity-Classified Share-Based Awards (a consensus of the Private Company Council) [7 assents]
Proposed Accounting Standards Update, Fair Value Measurement (Topic 820): Fair Value Measurement of Equity Securities Subject to Contractual Sale Restrictions [4 assents/3 dissents]
Accounting Standards Update, Leases (Topic 842): Lessors—Certain Leases with Variable Lease Payments [5 assents/2 dissents]
Proposed Accounting Standards Update, Leases (Topic 842): Discount Rate for Lessees That Are Not Public Business Entities [7 assents]
Proposed Accounting Standards Update, Derivatives and Hedging (Topic 815): Fair Value Hedging—Portfolio Layer Method [7 assents]
Accounting Standards Update, Earnings Per Share (Topic 260), Debt—Modifications and Extinguishments (Subtopic 470-50), Compensation—Stock Compensation (Topic 718), and Derivatives and Hedging—Contracts in Entity’s Own Equity (Subtopic 815-40): Issuer’s Accounting for Certain Modifications or Exchanges of Freestanding Equity-Classified Written Call Options (a consensus of the FASB Emerging Issues Task Force) [7 assents]
Accounting Standards Update, Intangibles—Goodwill and Other (Topic 350): Accounting Alternative for Evaluating Triggering Events [6 assents/1 dissent]
Accounting Standards Update, Franchisors—Revenue from Contracts with Customers (Subtopic 952-606): Practical Expedient [4 assents/3 dissents]

2020:

Accounting Standards Update, Reference Rate Reform (Topic 848): Scope [7 assents]
Proposed Accounting Standards Update, Intangibles—Goodwill and Other (Topic 350): Accounting Alternative for Evaluating Triggering Events [6 assents/1 dissent]
Proposed Accounting Standards Update, Business Combinations (Topic 805): Accounting for Contract Assets and Contract Liabilities from Contracts with Customers [5 assents/2 dissents]
Accounting Standards Update, Financial Services—Insurance (Topic 944): Effective Date and Early Application [6 assents/1 dissent]
Accounting Standards Update, Codification Improvements [7 assents]
Proposed Accounting Standards Update, Reference Rate Reform (Topic 848): Scope Refinement
[7 assents]
Proposed Accounting Standards Update, Earnings Per Share (Topic 260), Debt—Modifications and Extinguishments (Subtopic 470-50), Compensation—Stock Compensation (Topic 718), and Derivative and Hedging—Contracts in Entity’s Own Equity (Subtopic 815-40): Issuer’s Accounting for Certain Modifications or Exchanges of Freestanding Equity-Classified Forwards and Options (a consensus of the Emerging Issues Task Force) [7 assents]
Proposed Accounting Standards Update, Leases (Topic 842): Targeted Improvements [7 assents]
Accounting Standards Update, Codification Improvements to Subtopic 310-20, Receivables—Nonrefundable Fees and Other Costs [7 assents]
Proposed Accounting Standards Update, Franchisors—Revenue from Contracts with Customers (Subtopic 952-606): Practical Expedient [4 assents/3 dissents]
Accounting Standards Update, Not-for-Profit Entities (Topic 958)—Presentation and Disclosures by Not-for-Profit Entities for Contributed Nonfinancial Assets [7 assents]
Accounting Standards Update, Debt—Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging—Contracts in Entity’s Own Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity [7 assents]
Proposed Concepts Statement, Concepts Statement No. 8, Conceptual Framework for Financial Reporting—Chapter 4: Elements of Financial Statements [6 assents/1 dissent]
Proposed Accounting Standards Update, Financial Services—Insurance (Topic 944): Effective Date and Early Application [6 assents/1 dissent]
Accounting Standards Update, Revenue from Contract with Customers (Topic 606) and Leases (Topic 842): Effective Dates for Certain Entities [7 assents]
Proposed Accounting Standards Update, Revenue from Contracts with Customers (Topic 606) and Leases (Topic 842): Effective Dates for Certain Entities [7 assents]
Proposed Accounting Standards Update, Compensation—Stock Compensation (Topic 718): Determining the Current Price of an Underlying Share for Equity-Classified Share-Option Awards (a proposal of the Private Company Council) [6 assents/1 dissent]
Accounting Standards Update, Reference Rate Reform (Topic 848): Facilitation of the Effects of Reference Rate Reform on Financial Reporting [4 assents, 3 dissents]
Accounting Standards Update, Codification Improvements to Financial Instruments [7 assents]
Proposed Accounting Standards Update, Not-for-Profit Entities (Topic 958): Presentation and Disclosures by Not-for-Profit Entities for Contributed Nonfinancial Assets [7 assents]

2019:

Accounting Standards Update, Investments—Equity Securities (Topic 321), Investments—Equity Method and Joint Ventures (Topic 323), and Derivatives and Hedging (Topic 815): Clarifying the Interactions between Topic 321, Topic 323, and Topic 815 (a consensus of the Emerging Issues Task Force) [7 assents]
Proposed Accounting Standards Update, Income Taxes (Topic 740): Simplifying the Accounting for income Taxes [7 assents]
Proposed Accounting Standards Update, Codification Improvements [7 assents]
Accounting Standards Update, Codification Improvements to Topic 326, Financial Instruments—Credit Losses [7 assents]
Proposed Accounting Standards Update, Financial Services—Insurance (Topic 944): Effective Date
[7 assents]
Proposed Accounting Standards Update, Financial Instruments—Credit Losses (Topic 326), Derivatives and Hedging (Topic 815), and Leases (Topic 842): Effective Dates [7 assents]
Proposed Accounting Standards Update, Derivatives and Hedging (Topic 815): Codification Improvements to Hedge Accounting [7 assents]
Accounting Standards Update, Compensation—Stock Compensation (Topic 718) and Revenue from Contracts with Customers (Topic 606): Codification Improvements—Share-Based Consideration Payable to a Customer [7 assents]
Proposed Accounting Standards Update, (Revised), Debt (Topic 470): Simplifying the Classification of Debt in a Classified Balance Sheet (Current versus Noncurrent) [7 assents]
Proposed Accounting Standards Update, Reference Rate Reform (Topic 848): Facilitation of the Effects of Reference Rate Reform on Financial Reporting [7 assents]
Proposed Accounting Standards Update, Financial Instruments—Insurance (Topic 944): Effective Date [7 assents]
Proposed Accounting Standards Update, Financial Instruments—Credit Losses (Topic 326), Derivatives and Hedging (Topic 815), and Leases (Topic 842): Effective Dates [7 assents]
Proposed Accounting Standards Update, Debt—Debt with Conversion and Other Options (Subtopic 470-20); Derivatives and Hedging—Contracts in Entity’s Own Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity [5 assents/2 dissents]
Proposed Accounting Standards Update, Investments—Equity Securities (Topic 321), Investments—Equity Method and Joint Ventures (Topic 323), and Derivatives and Hedging (Topic 815): Clarifying the Interactions between Topic 321, Topic 323, and Topic 815 (a consensus of the Emerging Issues Task Force) [7 assents]
Proposed Accounting Standards Update—Codification Improvements to Topic 326, Financial Instruments—Credit Losses [7 assents]
Accounting Standards Update, Intangibles—Goodwill and Other (Topic 350), Business Combinations (Topic 805), and Not-for-Profit Entities (Topic 958): Extending the Private Company Accounting Alternatives on Goodwill and Certain Identifiable Intangible Assets to Not-for-Profit Entities
[6 assents]
Accounting Standards Update, Financial Instruments (Topic 326): Targeted Transition Relief
[6 assents]
Proposed Accounting Standards Update, Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes [6 assents]
Proposed Accounting Standards Update, Disclosure Improvements: Codification Amendments in Response to the SEC’s Disclosure Update and Simplification Initiative [6 assents]
Accounting Standards Update, Codification Improvements to Topic 326, Financial Instruments—Credit Losses, Topic 815, Derivatives and Hedging, and Topic 825 Financial Instruments [6 assents]
Proposed Accounting Standards Update (Revised), Income Taxes (Topic 740): Disclosure Framework—Changes to the Disclosure Requirements for Income Taxes [6 assents]
Accounting Standards Update, Not-for-Profit Entities (Topic 958): Updating the Definition of Collections [6 assents]
Accounting Standards Update, Entertainment—Films—Other Assets—Film Costs (Subtopic 926-20) and Entertainment—Broadcasters—Intangibles—Goodwill and Other (Subtopic 920-350): Improvements to Accounting for costs of Films and License Agreements for Program Materials
[6 assents]
Accounting Standards Update, Leases (Topic 842): Codification Improvements [6 assents]
Proposed Accounting Standards Update, Compensation—Stock Compensation (Topic 718) and Revenue from Contracts with Customers (Topic 606): Codification Improvements—Share-Based Consideration Payable to a Customer [5 assents/1 dissent]
Proposed Accounting Standards Update, Business Combinations (Topic 805): Revenue from Contracts with Customers—Recognizing an Assumed Liability (a consensus of the Emerging Issues Task Force) [6 assents]
Proposed Accounting Standards Update, Targeted Transition Relief for Topic 326, Financial Instruments—Credit Losses [6 assents]

2018:

Proposed Accounting Standards Update, Intangibles—Goodwill and Other (Topic 350), Business Combinations (Topic 805), and Not-for-Profit Entities (Topic 958): Extending the Private Company Accounting Alternatives on Goodwill and Certain Identifiable Intangible Assets to Not-for-Profit Entities [6 assents]
Proposed Accounting Standards Update, Leases (Topic 842): Codification Improvements for Lessors [6 assents]
Accounting Standards Update, Leases (Topic 842): Narrow-Scope Improvements for Lessors
[6 assents]
Proposed Accounting Standards Update, Codification Improvements—Financial Instruments
[6 assents]
Accounting Standards Update, Codification Improvements to Topic 326, Financial Instruments—Credit Losses [6 assents]
Proposed Accounting Standards Update, Entertainment—Films—Other Assets—Film Costs (Subtopic 926-20) and Entertainment—Broadcasters—Intangibles—Goodwill and Other (Subtopic 920-350): Improvements to Accounting for Costs of Films and License Agreements for Program Materials (a consensus of the FASB Emerging Issues Task Force) [6 assents]
Accounting Standards Update, Collaborative Arrangements (Topic 808): Clarifying the Interaction between Topic 808 and Topic 606 [6 assents]
Accounting Standards Update, Consolidation (Topic 810): Targeted Improvements to Related Party Guidance for Variable Interest Entities
[5 assents/1 abstention]
Accounting Standards Update, Derivatives and Hedging (Topic 815): Inclusion of the Secured Overnight Financing Rate (SOFR) Overnight Index Swap (OIS) Rate as a Benchmark Interest Rate for Hedge Accounting Purposes [6 assents]
Accounting Standards Update, Intangibles—Goodwill and Other—Internal-Use Software (Subtopic 350-40): Customer’s Accounting for Implementation Costs Incurred in a Cloud Computing Arrangement That Is a Service Contract (a consensus of the FASB Emerging Issues Task Force)
[4 assents/2 dissents]
Amendments to Concepts Statement No. 8, Conceptual Framework for Financial Reporting: Chapter 3, Qualitative Characteristics of Useful Financial Information [7 assents]
Concepts Statement, Conceptual Framework for Financial Reporting: Chapter 8, Notes to Financial Statements [5 assents/2 dissents]
Accounting Standards Update, Compensation—Retirement Benefits—Defined Benefit Plans—General (Subtopic 715-20): Disclosure Framework—Changes to the Disclosure Requirements for Defined Benefit Plans [7 assents]
Accounting Standards Update, Fair Value Measurement (Topic 820): Disclosure Framework—Changes to the Disclosure Requirements for Fair Value Measurement [6 assents/1 dissent]
Proposed Accounting Standards Update, Codification Improvements Financial Instruments—Credit Losses (Topic 326) [6 assents]
Accounting Standards Update, Financial Services—Insurance (Topic 944): Targeted Improvements to the Accounting for Long-Duration Contracts [6 assents]
Proposed Accounting Standards Update, Leases (Topic 842): Narrow-Scope Improvements for Lessors [5 assents/1 abstention]
Accounting Standards Update, Leases (Topic 842): Targeted Improvements [5 assents/1 dissent]
Accounting Standards Update, Codification Improvements to Topic 842, Leases [7 assents]
Accounting Standards Update, Codification Improvements [7 assents]
Proposed Accounting Standards Update, Not-for-Profit Entities (Topic 958): Updating the Definition of Collections [7 assents]
Accounting Standards Update, Not-for-Profit Entities (Topic 958): Clarifying the Scope and the Accounting Guidance for Contributions Received and Contributions Made [7 assents]
Accounting Standards Update, Compensation—Stock Compensation (Topic 718): Improvements to Nonemployee Share-Based Payment Accounting [7 assents]
Accounting Standards Update, Codification Improvements to Topic 942, Financial Services—Depository and Lending [7 assents]
Proposed Accounting Standards Update, Collaborative Arrangements (Topic 808): Targeted Improvements [7 assents]
Proposed Accounting Standards Update, Intangibles—Goodwill and Other—Internal-Use Software (Subtopic 350-40): Customer’s Accounting for Implementation, Setup, and Other Upfront Costs Incurred in a Cloud Computing Arrangement That Is Considered a Service Contract; Disclosures for Implementation Costs Incurred for Internal-Use Software and Cloud Computing Arrangements (a consensus of the FASB Emerging Issues Task Force) [5 assents/2 dissents]
Accounting Standards Update, Technical Corrections and Improvements to Financial Instruments—Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities [7 assents]
Proposed Accounting Standards Update, Derivatives and Hedging (Topic 815): Inclusion of the Overnight Index Swap (OIS) Rate based on the Secured Overnight Financing Rate (SOFR) as a Benchmark Interest Rate for Hedge Accounting Purposes [7 assents]
Accounting Standards Update, Income Statement—Reporting Comprehensive Income (Topic 220): Reclassification of Certain Tax Effects from Accumulated Other Comprehensive Income [7 assents]
Accounting Standards Update, Leases (Topic 842): Land Easement Practical Expedient for Transition to Topic 842 [7 assents]
Proposed Accounting Standards Update, Income Statement—Reporting Comprehensive Income (Topic 220): Reclassification of Certain Tax Effects from Accumulated Other Comprehensive Income
[7 assents]

2017:

Proposed Accounting Standards Update, Leases (Topic 842): Targeted Improvements
[6 assents/1 dissent]
Accounting Standards Update, Codification Improvements to Topic 995, U.S. Steamship Entities—Elimination of Topic 995 [7 assents]
Proposed Accounting Standards Update, Codification Improvements [7 assents]
Proposed Accounting Standards Update, Technical Corrections and Improvements to Recently Issued Standards: I. Accounting Standards Update No. 2016-01, Financial Instruments—Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities, II. Accounting Standards Update No. 2016-02, Leases (Topic 842) [6 assents/1 abstention]
Proposed Accounting Standards Update, Leases (Topic 842): Land Easement Practical Expedient for Transition to Topic 842 [7 assents]
Proposed Accounting Standards Update, Consolidation (Topic 812): Reorganization
[6 assents, 1 abstention]
Accounting Standards Update, Derivatives and Hedging (Topic 815): Targeted Improvements to Accounting for Hedging Activities [7 assents]
Proposed Accounting Standards Update, Not-for-Profit Entities (Topic 958): Clarifying the Scope and the Accounting Guidance for Contributions Received and Contributions Made
[6 assents/1 abstention]
Accounting Standards Update, Earnings Per Share (Topic 260) Distinguishing Liabilities from Equity (Topic 480) Derivatives and Hedging (Topic 815): I. Accounting for Certain Financial Instruments with Down Round Features, II. Replacement of the Indefinite Deferral for Mandatorily Redeemable Financial Instruments of Certain Nonpublic Entities and Certain Mandatorily Redeemable Noncontrolling Interests with a Scope Exception [4 assents/3 dissents]
Proposed Accounting Standards Update, Technical Corrections and Improvements to Topic 995, U.S. Steam Ship Entities: Elimination of Topic 995 [7 assents]
Proposed Accounting Standards Update, Technical Corrections and Improvements to Topic 942, Financial Services—Depository and Lending: Elimination of Certain Guidance for Bad Debt Reserves of Savings and Loans [7 assents]
Proposed Accounting Standards Update, Consolidation (Topic 810): Targeted Improvements to Related Party Guidance for Variable Interest Entities [4 assents/3 dissents]
Accounting Standards Update, Service Concession Arrangements (Topic 853): Determining the Customer of the Operation Services in a Service Concession Arrangement (a consensus of the Emerging Issues Task Force) [7 assents]
Accounting Standards Update, Compensation—Stock Compensation (Topic 718): Scope of Modification Accounting [7 assents]
Accounting Standards Update, Receivables—Nonrefundable Fees and Other Costs (Subtopic 310-20): Premium Amortization on Purchased Callable Debt Securities [6 assents/1 dissent]

2016:

Accounting Standards Update, Compensation—Retirement Benefits (Topic 715): Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost
[5 assents/2 dissents]
Proposed Accounting Standards Update, Compensation—Stock Compensation (Topic 718): Improvements to Nonemployee Share-Based Payment Accounting [7 assents]
Accounting Standards Update, Plan Accounting: Defined Benefit Pension Plans (Topic 960), Defined Contribution Pension Plans (Topic 962), Health and Welfare Benefit Plans (Topic 965): Employee Benefit Plan Master Trust Reporting (a consensus of the Emerging Issues Task Force) [7 assents]
Accounting Standards Update, Other Income—Gains and Losses from the Derecognition of Nonfinancial Assets (Subtopic 610-20): Clarifying the Scope of Asset Derecognition Guidance and Accounting for Partial Sales of Nonfinancial Assets [7 assents]
Accounting Standards Update, Intangibles—Goodwill and Other (Topic 350): Simplifying the Accounting for Goodwill Impairment [4 assents/3 dissents]
Accounting Standards Update, Clarifying When a Not-for-Profit Entity That Is a General Partner or a Limited Partner Should Consolidate a For-Profit Limited Partnership (or Similar Entity) [7 assents]
Proposed Accounting Standards Update, Inventory (Topic 330): Disclosure Framework—Changes to the Disclosure Requirements for Inventory [5 assents/2 dissents]
Proposed Accounting Standards Update, Debt (Topic 470): Simplifying the Classification of Debt in a Classified Balance Sheet (Current versus Noncurrent) [7 assents]
Accounting Standards Update, Business Combinations (Topic 805): Clarifying the Definition of a Business [6 assents/1 abstention]
Accounting Standards Update, Technical Corrections and Improvements to Update 2014-09, Revenue from Contracts with Customers (Topic 606) [4 assents/2 dissents/1 abstention]
Accounting Standards Update, Technical Corrections and Improvements [7 assents]
Proposed Accounting Standards Update, Liabilities—Distinguishing Liabilities from Equity (Topic 480): I—Accounting for Financial Instruments with Down Round Features, II—Replacement of the Indefinite Deferral for Mandatorily Redeemable Financial Instruments of Certain Nonpublic Entities and Certain Mandatorily Redeemable Noncontrolling Interests with a Scope Exception
[4 assents/2 dissents/1 abstention]
Proposed Accounting Standards Update, Compensation—Stock Compensation (Topic 718): Scope of Modification Accounting (a consensus of the Emerging Issues Task Force) [7 assents]
Accounting Standards Update, Statement of Cash Flows (Topic 230): Restricted Cash (a consensus of the Emerging Issues Task Force) [7 assents]
Proposed Accounting Standards Update, Service Concession Arrangements (Topic 853): Determining the Customer of the Operation Services (a consensus of the Emerging Issues Task Force) [7 assents]
Proposed Accounting Standards Update, Technical Corrections to Update No. 2016-14, Not-for-Profit Entities (Topic 958): Presentation of Financial Statements of Not-for-Profit Entities—Endowment Reporting for Not-for-Profit Entities [7 assents]
Accounting Standards Update, Consolidation (Topic 810), Interests Held through Related Parities That Are under Common Control [6 assents/1 abstention]
Accounting Standards Update, Income Taxes (Topic 740): Intra-Entity Transfers of Assets Other Than Inventory [6 assents/1 abstention]
Proposed Accounting Standards Update, Financial Services—Insurance (Topic 944): Targeted Improvements to the Accounting for Long-Duration Contracts [6 assents/1 dissent]
Proposed Accounting Standards Update, Receivables—Nonrefundable Fees and Other Costs (Subtopic 310-20): Premium Amortization on Purchased Callable Debt Securities [6 assents/1 dissent]
Proposed Accounting Standards Update, Technical Corrections and Improvements—Update 2014-09, Revenue from Contracts with Customers: Additional Corrections [6 assents/1 abstention]
Proposed Accounting Standards Update, Derivatives and Hedging (Topic 815): Targeted Improvements to Accounting for Hedging Activities [6 assents/1 abstention]
Accounting Standards Update, Statement of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments (a consensus of the Emerging Issues Task Force)
[6 assents/1 abstention]
Accounting Standards Update, Not-for-Profit Entities (Topic 958): Presentation of Financial Statements of Not-for-Profit Entities [6 assents/1 dissent]
Proposed Concepts Statement, Conceptual Framework for Financial Reporting—Chapter 7: Presentation [7 assents]
Proposed Accounting Standards Update, Not-for-Profit Entities—Consolidation (Subtopic 958-810): Clarifying When a Not-for-Profit Entity That Is a General Partner Should Consolidate a For-Profit Limited Partnership or Similar Entity [6 assents/1 dissent]
Proposed Accounting Standards Update, Plan Accounting: Defined Benefit Pension Plans (Topic 960); Defined Contribution Pension Plans (Topic 962); Health and Welfare Benefit Plans (Topic 965): Employee Benefit Plan Master Trust Reporting (a consensus of the FASB Emerging Issues Task Force) [7 assents]
Proposed Accounting Standards Update, Income Taxes (Topic 740): Disclosure Framework—Changes to the Disclosure Requirements for Income Taxes [7 assents]
Proposed Accounting Standards Update, Consolidation (Topic 810): Interests Held through Related Parties That Are under Common Control [7 assents]
Accounting Standards Update, Financial Instruments—Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments [5 assents/2 dissents]
Proposed Accounting Standards Update, Asset Derecognition (Subtopic 610-20, Topic 810, Topic 845, and Topic 860) of Nonfinancial Assets (Subtopic 610-20): Clarifying the Scope of Asset Derecognition Guidance and Accounting for Partial Sales of Nonfinancial Assets [7 assents]
Proposed Accounting Standards Update, Technical Corrections and Improvements—Update 2014-09, Revenue from Contracts with Customers [4 assents/3 dissents]
Proposed Accounting Standards Update, Intangibles—Goodwill and Other (Topic 350): Simplifying the Accounting for Goodwill Impairment [7 assents]
Accounting Standards Update, Revenue from Contracts with Customers (Topic 606): Narrow-Scope Improvements and Practical Expedients [6 assent/1 dissent]
Proposed Accounting Standards Update, Statement of Cash Flows (Topic 230): Restricted Cash (a consensus of the Emerging Issues Task Force) [7 assents]
Proposed Accounting Standards Update, Technical Corrections and Improvements [7 assents]
Accounting Standards Update, Revenue from Contracts with Customers (Topic 606): Identifying Performance Obligations and Licensing [5 assents/2 dissents]
Accounting Standards Update, Compensation—Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting [7 assents]
Accounting Standards Update, Revenue from Contracts with Customers (Topic 606): Principal versus Agent Considerations (Reporting Revenue Gross versus Net) [7 assents]
Accounting Standards Update, Investments—Equity Method and Joint Ventures (Topic 323): Simplifying the Transition to the Equity Method of Accounting [7 assents]
Accounting Standards Update, Intangibles—Goodwill and Other (Topic 350); Business Combinations (Topic 805); Consolidation (Topic 810); Derivatives and Hedging (Topic 815): Effective Date and Transition Guidance (a proposal of the Private Company Council) [7 assents]

2015:

Accounting Standards Update, Derivatives and Hedging (Topic 815): Contingent Put and Call Options in Debt Instruments (a consensus of the FASB Emerging Issues Task Force) [7 assents]
Accounting Standards Update, Derivatives and Hedging (Topic 815): Effect of Derivative Contract Novations on Existing Hedge Accounting Relationships (a consensus of the FASB Emerging Issues Task Force) [7 assents]
Accounting Standards Update, Liabilities—Extinguishments of Liabilities (Subtopic 405-20): Recognition of Breakage for Certain Prepaid Stored-Value Products (a consensus of the FASB Emerging Issues Task Force) [7 assents]
Accounting Standards Update, Leases (Topic 842) [6 assents/1 dissent]
Proposed Accounting Standards Update, Statement of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments (a consensus of the FASB Emerging Issues Task Force)
[7 assents]
Proposed Accounting Standards Update, Compensation—Retirement Benefits—Defined Benefit Plans—General (Subtopic 715-20): Changes to the Disclosure Requirements for Defined Benefit Plans
[7 assents]
Proposed Accounting Standards Update, Compensation—Retirement Benefits (Topic 715): Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost
[7 assents]
Accounting Standards Update, Financial Instruments—Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities [4 assents/3 dissents]
Proposed Accounting Standards Update, Fair Value Measurement (Topic 820): Disclosure Framework—Disclosure Review, Fair Value Measurement [7 assents]
Proposed Accounting Standards Update, Business Combinations (Topic 805): Clarifying the Definition of a Business [7 assents]
Accounting Standards Update, Income Taxes (Topic 740): Balance Sheet Classification of Deferred Taxes [7 assents]
Proposed Accounting Standards Update, Government Assistance (Topic 832): Disclosures by Business Entities about Government Assistance [6 assents/1 dissent]
Proposed Accounting Standards Update, Intangibles—Goodwill and Other (Topic 350); Business Combinations (Topic 805); Consolidation (Topic 810); Derivatives and Hedging (Topic 815): Effective Date and Transition Guidance (a proposal of the Private Company Council) [7 assents]
Proposed Accounting Standards Update, Revenue from Contracts with Customers (Topic 606): Narrow-Scope Improvements and Practical Expedients [5 assents/2 dissents]
Accounting Standards Update, Business Combinations (Topic 805): Simplifying the Accounting for Measurement-Period Adjustments [7 assents]
Proposed Accounting Standards Update, Notes to Financial Statements (Topic 235): Assessing Whether Disclosures Are Material [7 assents]
Proposed Concepts Statement, Conceptual Framework for Financial Reporting—Chapter 3: Qualitative Characteristics of Useful Financial Information [7 assents]
Proposed Accounting Standards Update, Revenue from Contracts with Customers (Topic 606): Principal versus Agent Considerations (Reporting Revenue Gross versus Net) [7 assents]
Accounting Standards Update, Revenue from Contracts with Customers (Topic 606): Deferral of the Effective Date [6 assents/1 dissent]
Accounting Standards Update, Derivatives and Hedging (Topic 815): Application of the Normal Purchases and Normal Sales Scope Exception to Certain Electricity Contracts within Nodal Energy Markets (a consensus of the FASB Emerging Issues Task Force) [7 assents]
Proposed Accounting Standards Update, Derivatives and Hedging (Topic 815): Contingent Put and Call Options in Debt Instruments (a consensus of the FASB Emerging Issues Task Force) [7 assents]
Proposed Accounting Standards Update, Derivatives and Hedging (Topic 815): Effect of Derivative Contract Novations on Existing Hedge Accounting Relationships (a consensus of the FASB Emerging Issues Task Force) [7 assents]
Accounting Standards Update, Plan Accounting: Defined Benefit Pension Plans (Topic 960); Defined Contribution Pension Plans (Topic 962); Health and Welfare Benefit Plans (Topic 965): Measurement Date Practical Expedient (a consensus of the Emerging Issues Task Force)
[7 assents]
Accounting Standards Update, Plan Accounting: Defined Benefit Pension Plans (Topic 960); Defined Contribution Pension Plans (Topic 962); Health and Welfare Benefit Plans (Topic 965): Plan Investment Disclosures (a consensus of the Emerging Issues Task Force)
[7 assents]
Accounting Standards Update, Plan Accounting: Defined Contribution Pension Plans (Topic 962); Health and Welfare Benefit Plans (Topic 965): Fully Benefit-Responsive Investment Contracts (a consensus of the Emerging Issues Task Force) [7 assents]
Accounting Standards Update, Inventory (Topic 330): Simplifying the Measurement of Inventory
[5 assents/2 dissents]
Accounting Standards Update, Technical Corrections and Improvements [7 assents]
Proposed Accounting Standards Update, Investments—Equity Method and Joint Ventures (Topic 323): Simplifying the Equity Method of Accounting [7 assents]
Proposed Accounting Standards Update, Compensation—Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting [7 assents]
Proposed Accounting Standards Update, Business Combinations (Topic 805): Simplifying the Accounting for Measurement-Period Adjustments [7 assents]
Accounting Standards Update, Financial Services—Insurance (Topic 944): Disclosures about Short-Duration Contracts [7 assents]
Proposed Accounting Standards Update, Revenue from Contracts with Customers (Topic 606): Identifying Performance Obligations and Licensing [5 assents/2 dissents]
Accounting Standards Update, Fair Value Measurement (Topic 820): Disclosures for Investments in Certain Entities That Calculate Net Asset Value per Share (or Its Equivalent) (a consensus of the Emerging Issues Task Force) [7 assents]
Accounting Standards Update, Earnings Per Share (Topic 260): Effects on Historical Earnings per Unit of Master Limited Partnership Dropdown Transactions(a consensus of the Emerging Issues Task Force) [7 assents]
Proposed Accounting Standards Update, Liabilities—Extinguishments of Liabilities (Subtopic 405-20): Recognition of Breakage for Certain Prepaid Stored-Value Cards (a consensus of the Emerging Issues Task Force) [7 assents]
Proposed Accounting Standards Update, Revenue from Contracts with Customers (Topic 606): Deferral of the Effective Date [7 assents]
Proposed Accounting Standards Update, Plan Accounting: Defined Benefit Pension Plans (Topic 960), Defined Contribution Pension Plans (Topic 962), Health and Welfare Benefit Plans (Topic 965): I. Fully Benefit-Responsive Investment Contracts, II. Plan Investment Disclosures, and III. Measurement Date Practical Expedient (a consensus of the FASB Emerging Issues Task Force)
[7 assents]
Proposed Accounting Standards Update, Derivatives and Hedging (Topic 815): Application of the Normal Purchases and Normal Sales Scope Exception to Certain Electricity Contracts within Nodal Energy Markets (a consensus of the FASB Emerging Issues Task Force) [7 assents]
Proposed Accounting Standards Update, Not-for-Profit (Topic 958) and Health Care Entities (Topic 954): Presentation of Financial Statements of Not-for-Profit Entities [5 assents/2 dissents]
Accounting Standards Update, Intangibles—Goodwill and Other—Internal-Use Software (Subtopic 350-40): Customer’s Accounting for Fees Paid in a Cloud Computing Arrangements [7 assents]
Accounting Standards Update, Compensation—Retirement Benefits (Topic 715): Practical Expedient for the Measurement Date of an Employer’s Defined Benefit Obligation and Plan Assets [7 assents]
Accounting Standards Update, Interest—Imputation of Interest (Subtopic 835-30): Simplifying the Presentation of Debt Issuance Costs [7 assents]
Proposed Accounting Standards Update, Derivatives and Hedging (Topic 815): Disclosures Related to Hybrid Financial Instruments with Bifurcated Embedded Derivatives [7 assents]