Implementation Q&A

The Revenue Recognition Implementation Q&A incorporates previously issued FASB staff and Transition Resource Group (TRG) memos and other educational materials into a user-friendly question-and-answer format. The Q&A document includes 81 questions organized by subject matter. Each question and answer includes the corresponding section references within the FASB Accounting Standards Codification®, staff paper references, and a summary of TRG discussions, as well as full staff analysis and Private Company Council (PCC) educational resources, where applicable. This Q&A is a user friendly compilation of the prior educational materials and is not intended to change any prior analysis.

The Q&A represents the views of the FASB staff. Official positions of the FASB are determined only after extensive due process and deliberation.

This webpage also includes all of the memos discussed by the TRG as well as webcast archives. Memos are listed in the log below as well as in chronological order below. In addition to TRG memos, this webpage also includes educational memos discussed by the Private Company Council (PCC) and resources for the franchising industry.

           TRG Issues Log
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Meeting Dates


Meeting Materials

Monday, November 7, 2016 Monday, April 18, 2016
Friday, August 12, 2016
Monday, November 9, 2015
Monday, July 13, 2015 Monday, March 30, 2015 Monday, January 26, 2015 Friday, October 31, 2014
Friday, July 18, 2014

Meeting Webcast Archive