TECHNICAL AGENDA

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The Technical Agenda Overview provides important information about current FASB projects at a glance, including status updates and expected issuance timelines for due process documents and final standards.

If there is an Exposure Draft for a project (either current or archived), it may be accessed by clicking the Exposure Draft link located in the "completed stages" list.
 
STANDARDS SETTING
ALL PROJECTS
Recognition & Measurement
Presentation & Disclosure
Framework
RESEARCH

RECOGNITION & MEASUREMENT

Projects involving whether, and at what amount, to include items on the face of the financial statements. Broad recognition and measurement projects involve fundamental changes.

Broad

True

NARROW

True
 

Completed Stages

Current and Forthcoming

Added to Agenda

Initial Deliberations

Exposure Draft

Exposure Draft Comment Period
Estimated Date:
June 6, 2022

Exposure Draft Redeliberations

Final Standard

 
13 77

PRESENTATION & DISCLOSURE

Presentation projects involve the display of line items, totals, and subtotals on the face of the financial statements while disclosure projects relate to information included in the notes to the financial statements.

FRAMEWORK

Projects involving the Conceptual Framework, which is a tool the Board uses in setting standards.

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