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.

NARROW

True
(Updated September 06, 2022)

EITF 21-A

Current Stage: Exposure Draft Comment Period

Estimated Completion: October 6, 2022

(Updated September 19, 2022)

Current Stage: Exposure Draft

Estimated Completion: Q4 2022

(Updated September 22, 2022)

Current Stage: Exposure Draft

Estimated Completion: Q4 2022

 

Completed Stages

Current and Forthcoming

Added to Agenda

Initial Deliberations

Exposure Draft
Estimated Date:
Q4 2022

Exposure Draft Comment Period

Exposure Draft Redeliberations

Final Standard

 
12 76
 

Completed Stages

Current and Forthcoming

Added to Agenda

Initial Deliberations

Exposure Draft

Exposure Draft Comment Period

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.

(Updated July 26, 2022)

Current Stage: Final Standard

Estimated Completion: Q3 2022

(Updated August 03, 2022)

Current Stage: Exposure Draft

Estimated Completion: Q4 2022

FRAMEWORK

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

(Updated July 21, 2022)

Current Stage: Exposure Draft

Estimated Completion: Q3 2022

(Updated July 21, 2022)

Current Stage: Exposure Draft

Estimated Completion: Q4 2022

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