OBJECTIVES OF RESEARCH PROJECTS

PROJECT OBJECTIVE

This research project will consider potential ways to improve the accounting for and disclosure of intangibles, including internally developed intangibles and research and development.

On June 22, 2022, the Board discussed the pre-agenda research performed to date, including stakeholder feedback received on intangibles in response to the June 2021 Invitation to Comment, Agenda Consultation. Board members provided suggestions on and observations about the focus and prioritization for continued research efforts. The Board made no technical decisions.

A link to the meeting minutes can be found here.

To view Board meetings and handouts from the past 90 days, click here.

For information on the Accounting for and Disclosure of Software Costs project, see the project page here.

CONTACT INFORMATION

Aarika Friend
Senior Project Manager
afriend@fasb.org

P.K. Barot
Practice Fellow
pkbarot@fasb.org

Ally Gustke
Postgraduate Technical Assistant
agustke@fasb.org

Charley Heyd
Postgraduate Technical Assistant
cheyd@fasb.org

PROJECT OBJECTIVE

This research project will explore accounting for and disclosure exchange-traded commodities.
 

CONTACT INFORMATION

Nicholas Cappiello
Supervising Project Manager
ntcappiello@fasb.org

Tiffany Wyszkowski
Project Manager
twyszkowski@fasb.org

Carolyn Warger
Practice Fellow
cwarger@fasb.org

Sally Bishop
Practice Fellow
sbishop@fasb.org

Justin Helm
Postgraduate Technical Assistant
jhelm@fasb.org

PROJECT OBJECTIVE

This research project will explore accounting for and disclosure of financial instruments with ESG-linked features.

CONTACT INFORMATION

Adriana Yepes
Supervising Project Manager
ayepes@fasb.org

Kenjiro Matsuo
Project Manager
kmatsuo@fasb.org

Rosemarie Sangiuolo
Project Consultant
rsangiuolo@fasb.org

Colin Greeff
Postgraduate Technical Assistant
cgreeff@fasb.org

PROJECT OBJECTIVE

This research project will solicit feedback on whether the requirements in IAS 20, Accounting for Government Grants and Disclosure of Government Assistance, should be incorporated into GAAP. View full project details here.
 

CONTACT INFORMATION

Elizabeth Gagnon
Supervising Project Manager
eagagnon@fasb.org

PROJECT OBJECTIVE

This research project will explore whether a single consolidation model could be developed for business entities. This research project does not include reconsideration of the consolidation guidance in Topic 958, Not-for-profit Entities.

CONTACT INFORMATION

Chris Roberge
Senior Project Manager
ceroberge@fasb.org

Chris Bohdan
Project Manager
cbohdan@fasb.org

Milad Ghanatios
Postgraduate Technical Assistant
mghanatios@fasb.org

PROJECT OBJECTIVE

This research project will explore standardizing the definitions of financial key performance indicators and will (1) be informed by the progress of the Disaggregation—Income Statement Expenses project and (2) consider interactions with the regulatory framework.

CONTACT INFORMATION

Hillary Salo
Technical Director
hsalo@fasb.org

PROJECT OBJECTIVE

This research project will seek stakeholder feedback that could bring further alignment of hedge accounting with risk management activities beyond the targeted improvements made to the hedge accounting model in Accounting Standards Update No. 2017-12, Derivatives and Hedging (Topic 815): Targeted Improvements to Accounting for Hedging Activities, and consider changes to the definition of a derivative.
 

CONTACT INFORMATION

Kenjiro Matsuo
Project Manager
kmatsuo@fasb.org

Samantha Tice
Practice Fellow
stice@fasb.org

Rosemarie Sangiuolo
Project Consultant
rsangiuolo@fasb.org

Matthew Shea
Postgraduate Technical Assistant
mshea@fasb.org

PROJECT OBJECTIVE

This research project will explore improvements to the statement of cash flows to provide additional decision-useful information for investors and other allocators of capital.

On June 29, 2022, the Board discussed the pre-agenda research performed to date, including stakeholder feedback received on the statement of cash flows and related disclosures in response to the June 2021 Invitation to Comment, Agenda Consultation, and other user feedback.

The Board provided suggestions on, and observations about, the focus and prioritization of continued research efforts on (1) disaggregation of certain cash flow line items (specifically working capital and amortization/depreciation), (2) developing certain supplementary direct cash flow method disclosures, and (3) certain Codification improvements to Topic 230, Statement of Cash Flows.

A link to the meeting minutes can be found here.

To view Board meetings and handouts from the past 90 days, click here.
 

CONTACT INFORMATION

P.K. Barot
Practice Fellow
pkbarot@fasb.org

Jeff Gabello
Supervising Project Manager
jjgabello@fasb.org

Richard Gabriel
Assistant Project Manager
rgabriel@fasb.org

Sarah Wasikowski
Postgraduate Technical Assistant
swasikowski@fasb.org

Sarah Suber
Postgraduate Technical Assistant
ssuber@fasb.org

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