Tentative Board decisions are provided for those interested in following the Board’s deliberations. All of the reported decisions are tentative and may be changed at future Board meetings.

Wednesday, April 13, 2022 FASB Board Meeting
Accounting for and disclosure of intangibles—software costs. The Board discussed the pre-agenda research performed to date, including stakeholder feedback received on software costs in response to the June 2021 Invitation to Comment, Agenda Consultation. The Board made no technical decisions and provided the staff with direction to continue pre-agenda research. That research will be considered in a future decision-making meeting where the Board will decide whether to add a project on software costs to its technical agenda. 
Distinguishing liabilities from equity phase 2. The Board discussed the results of staff research performed since the February 2021 Board meeting, including feedback received on the liabilities and equity guidance in response to the 2021 Invitation to Comment, Agenda Consultation. On the basis of this research, the Board decided to deprioritize improvements to the liabilities and equity guidance at this time and removed the Phase 2 project from its technical agenda.