July 31, 2023—Proposed Accounting Standards Update—Income Statement—Reporting Comprehensive Income—Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses
October 6, 2022—Proposed Accounting Standards Update: Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures
June 24, 2021—Invitation to Comment: Agenda Consultation
April 1, 2021—XBRL: What Is It? Why the FASB? Who Uses It?
October 28, 2020—FASB Staff Educational Paper—Topic 470 (Debt): Borrower’s Accounting for Debt Modifications
September 17, 2020—Accounting Standards Update: Presentation and Disclosures by Not-for-Profit Entities for Contributed Nonfinancial Assets (“Gifts-in-Kind”)
August 11, 2020—The FASB Post-Implementation Review (PIR) Process
August 5, 2020—Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity
July 16, 2020—FASB Concepts Statement No. 8, Conceptual Framework for Financial Reporting—Chapter 4, Elements of Financial Statements—A Proposed Concepts Statement That Addresses Elements of Financial Statements
June 22, 2020—FASB Staff Q&A—Topic: Application of the Taxonomy for COVID-19 Pandemic And Relief Disclosures
April 28, 2020—FASB Staff Q&A—Topic 815: Cash Flow Hedge Accounting Affected by the COVID-19 Pandemic
April 10, 2020—FASB Staff Q&A—Topic 842 and Topic 840: Accounting for Lease Concessions Related to the Effects of the COVID-19 Pandemic
March 12, 2020—Reference Rate Reform
February 10, 2020—Proposed Accounting Standards Update: Presentation and Disclosures by Not-for-Profit Entities for Contributed Nonfinancial Assets (“Gifts-in-Kind”)
November 12, 2019—Proposed Accounting Standards Update: Codification Improvements to Hedge Accounting
September 5, 2019—Reference Rate Reform
August 15, 2019—Proposed Accounting Standards Update—Financial Instruments—Credit Losses (Topic 326), Derivatives and Hedging (Topic 815), and Leases (Topic 842): Effective Dates
July 31, 2019—Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity
July 17, 2019—FASB Staff Q&A—Topic 326, No. 2: Developing an Estimate of Expected Credit Losses on Financial Assets
June 6, 2019—FASB Staff Q&A—Subtopic 958-605—Application of the Limited Discretion Indicator and Accounting for Cost-Sharing Provisions In a Grant Agreement
January 10, 2019—FASB Staff Q&A—Topic 326, No. 1—Whether the Weighted-Average Remaining Maturity Method Is an Acceptable Method to Estimate Expected Credit Losses
October 31, 2018—Accounting Standards Update No. 2018-17—Consolidation (Topic 810): Targeted Improvements to Related Party Guidance for Variable Interest Entities
August 28, 2018—Conceptual Framework for Financial Reporting: Chapter 8, Notes to Financial Statements (A Concepts Statement That Addresses the Board’s Decision Process as Part of the FASB’s Disclosure Framework Project)
August 15, 2018—Understanding Costs and Benefits—Accounting Standards Update No. 2018-12—Targeted Improvements to the Accounting for Long-Duration Contracts Issued by Insurance Companies
August 15, 2018—Accounting Standards Update No. 2018-12—Targeted Improvements to the Accounting for Long-Duration Contracts Issued by Insurance Companies
June 21, 2018—Accounting Standards Update 2018-08—Not-For-Profit Entities (Topic 958): Clarifying the Scope and the Accounting Guidance for Contributions Received and Contributions Made
June 20, 2018—Accounting Standards Update 2018-07—Compensation—Stock Compensation (Topic 718): Improvements to Nonemployee Share-Based Payment Accounting
January 22, 2018—FASB Staff Q&A—Topic 740, No. 2: Whether to Discount the Tax Liability on the Deemed Repatriation
January 22, 2018—FASB Staff Q&A—Topic 740, No. 3: Whether to Discount Alternative Minimum Tax Credits That Become Refundable
January 22, 2018—FASB Staff Q&A—Topic 740, No. 4: Accounting for the Base Erosion Anti-Abuse Tax
January 22, 2018—FASB Staff Q&A—Topic 740, No. 5: Accounting for Global Intangible Low-Taxed Income
January 10, 2017—FASB Staff Q&A—Topic 740, No. 1: Whether Private Companies and Not-for-Profit Entities Can Apply SAB 118
August 28, 2017—Understanding Costs and Benefits—ASU: Derivatives and Hedging (Topic 815)
August 28, 2017—Accounting Standards Update No. 2017-12, Derivatives and Hedging (Topic 815): Targeted Improvements to Accounting for Hedging Activities
August 3, 2017—Proposed Accounting Standards Update—Not-for-Profit Entities (Topic 958): Clarifying the Scope and Accounting Guidance for Contributions Received and Contributions Made
June 22, 2017—Proposed Accounting Standards Update—Consolidation (Topic 810): Targeted Improvements to Related Party Guidance for Variable Interest Entities
March 7, 2017—Proposed Accounting Standards Update—Compensation—Stock Compensation (Topic 718): Improvements to Nonemployee Share-Based Payment Accounting
September 29, 2016—Proposed Accounting Standards Update—Financial Services—Insurance (Topic 944): Targeted Improvements to the Accounting for Long-Duration Contracts to the Accounting for Long-Duration Contracts
September 8, 2016—Proposed Accounting Standards Update—Targeted Improvements to Accounting for Hedging Activities
August 18, 2016—Understanding Costs and Benefits—ASU: Presentation of Financial Statements of Not-for-Profit Entities (Topic 958)
August 18, 2016—Not-for-Profit Entities (Topic 958): Presentation of Financial Statements of Not-for-Profit Entities
August 11, 2016—Conceptual Framework for Financial Reporting: Chapter 7: Presentation
July 26, 2016—Proposed Accounting Standards Update—Income Taxes (Topic 740): Disclosure Framework—Changes to the Disclosure Requirements for Income Taxes
June 16, 2016—Understanding Costs and Benefits: Accounting Standards Update, Credit Losses (Topic 326)
June 16, 2016—Accounting Standards Update No. 2016-13, Financial Instruments—Credit Losses (Topic 326)
February 25, 2016—Understanding Costs and Benefits: Accounting Standards Update, Leases (Topic 842)
February 25, 2016—Accounting Standards Update No. 2016-02, Leases (Topic 842) [Revised 06/03/20]
January 26, 2016—Proposed Accounting Standards Updates:
- Compensation—Retirement Benefits—Defined Benefit Plans—General (Subtopic 715-20): Changes to the Disclosure Requirements for Defined Benefit Plans
- Compensation—Retirement Benefits (Topic 715): Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost
November 23, 2015—Proposed Accounting Standards Update—Business Combinations (Topic 805): Clarifying the Definition of a Business
November 12, 2015—Government Assistance (Topic 832): Disclosures by Business Entities about Government Assistance
September 24, 2015—FASB Disclosure Framework Exposure Drafts on Materiality
July 23, 2015—Q&A: Not-for-Profit Financial Statement Exposure Draft
June 30, 2015—Q&A: Not-for-Profit Financial Statement Exposure Draft
May 21, 2015—Understanding Costs and Benefits: Accounting Standards Update, Financial Services—Insurance (Topic 944)
May 21, 2015—FASB In Focus: Financial Services—Insurance (Topic 944): Disclosures About Short-Duration Contracts
May 19, 2015—Q&A: Not-for-Profit Financial Statement Exposure Draft
April 22, 2015—FASB In Focus: Not-for-Profit Entities (Topic 958) and Health Care Entities (Topic 954): Presentation of Financial Statements of Not-for-Profit Entities
February 23, 2015—Understanding Costs and Benefits: Accounting Standards Update, Consolidation (Topic 810)
February 18, 2015—FASB In Focus: Accounting Standards Update, Consolidation (Topic 810)
December 23, 2014—Accounting Standards Update for Private Companies Accounting for Identifiable Intangible Assets in a Business Combination
August 27, 2014—Accounting Standards Update—Presentation of Financial Statements—Going Concern (Subtopic 205-40): Disclosure of Uncertainties about an Entity's Ability to Continue as a Going Concern
June 12, 2014—Accounting Standards Update—Transfers and Servicing (Topic 860): Repurchase-to-Maturity Transactions, Repurchase Financings, and Disclosures
June 10, 2014—Accounting Standards Update—Development Stage Entities (Topic 915): Elimination of Certain Financial Reporting Requirements, Including an Amendment to Variable Interest Entities Guidance in Topic 810, Consolidations
May 28, 2014—Accounting Standards Update No. 2014-09, Revenue from
Contracts with Customers (Topic 606) [Revised 06/03/20]
April 10, 2014—Accounting Standards Update No. 2014-08, Presentation of Financial Statements (Topic 205) and Property, Plant, and Equipment (Topic 360): Reporting Discontinued Operations and Disclosures of Disposals of Components of an Entity
March 20, 2014—Accounting Standards Update—Applying Variable Interest Entity Guidance to Common Control Leasing Arrangements
March 4, 2014—Conceptual Framework for Financial Reporting: Chapter 8: Notes to Financial Statements
January 16, 2014—Updates for Private Companies on Accounting for Goodwill, Interest Rate Swaps
December 23, 2013—Private Company Decision-Making Framework and Definition of a Public Business Entity
November 7, 2013—Proposed Accounting Standards Update—Development
Stage Entities
October 2013—Q&A: FASB's Disclosure Framework Project
August 22, 2013—Proposed Accounting Standards Update—Applying Variable Interest Entity Guidance to Common Control Leasing Arrangements
August 7, 2013—Proposed Accounting Standards Update—Definition of a Public Business Entity: An Amendment to the Master Glossary
July 1, 2013—Three Proposed Accounting Standards Updates on Private
Company Proposals
June 27, 2013—Proposed Accounting Standards Update—Insurance
Contracts (Topic 834)
June 27, 2013—Proposed Accounting Standards Update—Insurance Contracts
(Topic 834)—It’s Not Just for Insurance Companies! Banks, Guarantors, Service
Providers and Others—Take Note
June 26, 2013—Proposed Accounting Standards Update—Presentation of Financial
Statements (Topic 205): Disclosure of Uncertainties about an Entity’s
Going Concern Presumption
June 7, 2013—FASB Issues Standard Clarifying Investment Company Status and Accounting
May 16, 2013—Proposed Accounting Standards Update on Leases
April 22, 2013—Accounting Standards Update (ASU) No. 2013-07, Presentation of Financial Statements (Topic 205): Liquidation Basis of Accounting
April 15, 2013—Invitation to Comment—Private Company Decision-Making Framework: A Guide for Evaluating Financial Accounting and Reporting for Private Companies
April 2, 2013—Proposed Accounting Standards Update on Accounting for
Discontinued Operations
February 14, 2013—Proposed Accounting Standards Update—Financial Instruments—Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities
February 5, 2013—FASB Issues Accounting Standards Update On Reporting Amounts Reclassified Out of Accumulated Other Comprehensive Income
January 15, 2013—Proposed Accounting Standards Update—Transfers and Servicing (Topic 860)—Effective Control for Transfers with Forward Agreements to Repurchase Assets and Accounting for Repurchase Financings
December 20, 2012—Proposed Accounting Standards Update—Financial Instruments—Credit Losses (Subtopic 825-15)
August 16, 2012—FASB Proposal on Improving the Presentation Requirements for Reclassifications Out of Accumulated Other Comprehensive Income
July 31, 2012—Invitation to Comment—Private Company Decision-Making Framework: A Framework for Evaluating Financial Accounting and Reporting Guidance for Private Companies
July 27, 2012—FASB Simplifies Guidance for Testing Indefinite-Lived Intangible Assets for Impairment
July 12, 2012—FASB’s Invitation to Comment on Disclosure Framework
July 2, 2012—Proposed Accounting Standards Update (ASU), Presentation of Financial Statements (Topic 205): The Liquidation Basis of Accounting
June 27, 2012—FASB Proposal on Liquidity Risk and Interest Rate Risk Disclosures
January 25, 2012—FASB Proposes Simplified Guidance for Testing Indefinite-Lived Intangible Assets for Impairment
December 5, 2011—FASB and IASB Revised Proposal on Revenue from Contracts with Customers
November 23, 2011—FASB Issues Proposed Improvements to Consolidation Accounting
September 21, 2011—FASB Completes Project on Multiemployer Pension Plan Disclosures (Subtopic 715-80)
August 12, 2011—FASB Simplifies Guidance for Testing Goodwill for Impairment
July 28, 2011—FASB Completes Redeliberations on Multiemployer Pension Plan Disclosure Project (Subtopic 715-80)
July 11, 2011—Private Companies: The Path to a Differential Standard-Setting Framework
June 15, 2011—Accounting Standards Update No. 2011-05: Presentation of Comprehensive Income
May 12, 2011—Accounting Standards Update No. 2011-04: Fair Value Measurement (Topic 820): Amendments to Achieve Common Fair Value Measurement and Disclosure Requirements in U.S. GAAP and IFRSs
April 29, 2011—Accounting Standards Update No. 2011-03: Transfers and Servicing (Topic 860): Reconsideration of Effective Control for Repurchase Agreements
April 22, 2011—Proposed Accounting Standards Update: Intangibles—Goodwill and Other (Topic 350): Testing Goodwill for Impairment
April 5, 2011—Accounting Standards Update No. 2011-02: Receivables (Topic 310): A Creditor’s Determination of Whether a Restructuring Is a Troubled Debt Restructuring
January 31, 2011—Supplementary Document: Impairment of Financial Assets
January 31, 2011—Exposure Draft: Offsetting of Financial Assets and Liabilities
September 1, 2010—Proposed Improvements to Disclosures about an Employer’s Participation in a Multiemployer Plan
August 17, 2010—Exposure Draft: Leases
August 2010—Proposed Accounting Standards Update: Disclosures of Certain Loss Contingencies
July 2010—New Credit Quality Disclosure Requirements to Take Effect Soon—Accounting Standards Update No. 2010-20, Receivables (Topic 310): Disclosures about the Credit Quality of Financing Receivables and the Allowance for Credit Losses
June 2010—Proposed Accounting Standards Update: Revenue Recognition from Contracts with Customers
May 2010—Proposed Accounting Standards Update: Financial Instruments