Recently Completed Projects
- Segment Reporting (ASU 2023-07 issued November 27, 2023)
- Disclosure Improvements in Response to the SEC’s Release on Disclosure Update and Simplification (ASU 2023-06 issued October 9, 2023)
- Conceptual Framework: Recognition and Derecognition (Concepts Statement No. 8, Chapter 5 issued August 30, 2023)
- Joint Venture Formations (ASU 2023-05 issued August 23, 2023)
- Conceptual Framework: The Reporting Entity (Concepts Statement No. 8, Chapter 2 issued June 8, 2023)
- EITF 21-A, Accounting for Investments in Tax Credit Structures Using the Proportional Amortization Method (ASU 2023-02 issued March 29, 2023)
- Leases (Topic 842): Common Control Arrangements (ASU 2023-01 issued March 27, 2023)
- Reference Rate Reform—Deferral of the Sunset Date of Topic 848 (ASU 2022-06 issued December 21, 2022)
- Financial Services—Insurance (Topic 944): Transition for Sold Contracts (ASU 2022-05 issued December 15, 2022)
- Reference Rate Reform—Fair Value Hedging (removed from agenda October 5, 2022)
- Disclosure of Supplier Finance Program Obligations (ASU 2022-04 issued September 29, 2022)
- Agenda Consultation (Report issued June 29, 2022)
- Fair Value Measurement of Equity Securities Subject to Contractual Sale Restrictions (ASU 2022-03 issued June 30, 2022)
- Leases (Topic 842): Lease Modifications (removed from agenda June 22, 2022)
- Identifiable Intangible Assets and Subsequent Accounting for Goodwill (removed from agenda June 15, 2022)
- Improving the Accounting for Asset Acquisitions and Business Combinations (Phase 3 of the Definition of a Business Project) (removed from agenda June 15, 2022)
- Consolidation Reorganization and Targeted Improvements (removed from agenda April 20, 2022)
- Distinguishing Liabilities from Equity Phase 2 (removed from agenda April 14, 2022)
- Financial Instruments─Credit Losses (Topic 326)─Targeted Improvements to the Accounting for Troubled Debt Restructuring for Creditors (ASU 2022-02 issued March 31, 2022)
- Codification Improvements─Financial Instruments─Credit Losses (Vintage Disclosure: Gross Writeoffs and Gross Recoveries) (ASU 2022-02 issued March 31, 2022)
- Fair Value Hedging─Portfolio Layer Method (ASU 2022-01 issued March 28, 2022)
- Conceptual Framework: Elements (Concepts Statement No. 8, Chapter 4 issued December 22, 2021)
- Conceptual Framework: Presentation (Concepts Statement No. 8, Chapter 7 issued December 22, 2021)
- Effect of Sale Restrictions on Fair Value Measurements (removed from research agenda December 15, 2021)
- Financial Performance Reporting: (removed from research agenda December 15, 2021)
- Financial Statements of Not-for-Profit Entities
- Structure of the Performance Statement
- Targeted Improvements to the Statement of Cash Flows (removed from research agenda December 15, 2021)
- Disclosures by Business Entities about Government Assistance (ASU 2021-10 issued November 17, 2021)
- Leases (Topic 842)—Discount Rate for Lessees That Are Not Public Business Entities (ASU 2021-09 issued November 11, 2021)
- Recognition and Measurement of Revenue Contracts with Customers under Topic 805 (ASU 2021-08 issued October 28, 2021)
- PCC Issue No. 2018-01, Practical Expedient to Measure Grant-Date Fair Value of Equity-Classified Share-Based Awards (ASU 2021-07 issued October 25, 2021)
- Leases (Topic 842)—Lessors—Leases with Variable Lease Payments (ASU 2021-05 issued July 19, 2021)
- Disclosure Framework: Disclosure Review—Inventory (removed from agenda July 14, 2021)
- Issuer’s Accounting for Certain Modifications of Freestanding Equity-Classified Written Call Options (EITF 19-C) (ASU 2021-04 issued May 3, 2021)
- Simplifying the Balance Sheet Classification of Debt (removed from agenda April 14, 2021)
- Goodwill—Triggering Event Assessment Alternative for Private Companies and Not-For-Profit Entities (ASU 2021-03 issued March 30, 2021)
- Revenue Recognition—Contract Modifications of Licenses of Intellectual Property (EITF 19-B) (removed from agenda March 24, 2021 but will be considered as part of the post implementation review of Topic 606)
- Consolidation of a Not-for-Profit Entity by a For-Profit Sponsor (removed from the agenda March 24, 2021)
- Revenue Recognition—Practical Expedient for Private Company Franchisors (ASU 2021-02 issued January 28, 2021)
- Reference Rate Reform—Topic 848 Scope (ASU 2021-01 issued January 7, 2021)
- Disclosure Review—Share-based Payment and Foreign Currency (removed from research agenda December 16, 2020)
- Income Taxes—Backwards Tracing (removed from Research Agenda December 16, 2020)
- Inventory and Cost of Sales (removed from Research Agenda December 16, 2020)
- Variable Interest Entity Related Party Guidance (removed from Research Agenda December 16, 2020)
- Insurance—Deferral of the Effective Date and Amendments to Early Application in Update 2018-12 (ASU 2020-11 issued November 5, 2020)
- Codification Improvements (ASU 2020-10 issued October 29, 2020)
- Codification Improvements—Receivables—Nonrefundable Fees and Other Costs (Subtopic 310-20): Premium Amortization on Purchased Callable Debt Securities (ASU 2020-08 issued October 15, 2020)
- Not-for-Profit Reporting of Gifts-in-Kind (ASU 2020-07 issued September 17, 2020)
- Distinguishing Liabilities from Equity (including convertible debt) (ASU 2020-06 issued August 5, 2020)
- Revenue from Contracts with Customers (Topic 606) and Leases (Topic 842): Effective Dates for Certain Entities (ASU 2020-05 issued June 3, 2020)
- Reference Rate Reform: Facilitation of the Effects of the Interbank Offered Rate Transition on Financial Reporting (ASU 2020-04 issued March 12, 2020)
- Codification Improvements to Financial Instruments (ASU 2020-03 issued March 9, 2020)
- Financial Instruments—Clarifying the Interactions between Topic 321, Topic 323, and Topic 815 (EITF 19-A) (ASU 2020-01 issued January 16, 2020)