The FASB issues a variety of different types of exposure documents to solicit input on its standards-setting activities, such as Exposure Drafts, Discussion Papers, Preliminary Views, and Invitations to Comment. Documents issued after 2002 are available here.
Documents that are open for comment and related comment letters also can be viewed on the current Exposure Documents Open for Comment page.
______________________
1Changes to the GAAP Taxonomy are available on the Proposed GAAP Taxonomy Improvements page.
Exposure documents issued prior to 2002 and related comment letters are available upon request through the Online Public Reference Request Form.
Copyright Notice
Copyright © 2023 by Financial Accounting Foundation. All rights reserved. Certain portions may include material copyrighted by American Institute of Certified Public Accountants. Content copyrighted by Financial Accounting Foundation, or any third parties who have not provided specific permission, may not be reproduced, stored in a retrieval system, or transmitted, in any form or by any means, electronic, mechanical, photocopying, recording, or otherwise, without the prior written permission of the Financial Accounting Foundation or such applicable third party. Financial Accounting Foundation claims no copyright in any portion hereof that constitutes a work of the United States Government.Documents that are open for comment and related comment letters also can be viewed on the current Exposure Documents Open for Comment page.
| ISSUE
DATE |
DOCUMENT | COMMENT DEADLINE | COMMENT LETTERS | XBRL1 |
| 07/31/23 | Proposed Accounting Standards Update—Income Statement—Reporting Comprehensive Income—Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses
[Download] Refer to the Electronic Feedback Form Electronic Feedback Form to provide comments on the Exposure Draft. |
10/30/23 | 2023-ED500
|
2023-ED500 |
| 06/27/23 | Proposed Accounting Standards Update—Financial Instruments—Credit Losses (Topic 326): Purchased Financial Assets
[Download] Refer to the Electronic Feedback Form Electronic Feedback Form to provide comments on the Exposure Draft. |
08/28/23 | 2023-ED400
|
2023-ED400
|
| 05/11/23 | Proposed Accounting Standards Update—Compensation—Stock Compensation (Topic 718): Scope Application of Profits Interest Awards
[Download] |
07/10/23 | 2023-ED300
|
2023-ED300 |
| 03/23/23 | Proposed Accounting Standards Update—Intangibles—Goodwill and Other—Crypto Assets (Subtopic 350-60): Accounting for and Disclosure of Crypto Assets
[Download] |
06/06/23 | 2023-ED200
|
2023-ED200 |
| 03/15/23 | Proposed Accounting Standards Update—Income Taxes (Topic 740): Improvements to Income Tax Disclosures
[Download] |
05/30/23 | 2023-ED100
|
2023-ED100 |
| 11/30/22 | Proposed Accounting Standards Update—Leases (Topic 842): Common Control Arrangements
[Download] |
01/16/23 | 2022-ED500
|
2022-ED500 |
| 11/22/22 | Proposed Statement of Financial Accounting Concepts No. 8—Conceptual Framework for Financial Reporting—Chapter 5: Recognition and Derecognition
[Download] |
02/21/23 | 2022-ED400 | |
| 10/27/22 | Proposed Accounting Standards Update—Business Combinations—Joint Venture Formations (Subtopic 805-60): Recognition and Initial Measurement
[Download] |
12/27/22 | 2022-ED300
|
2022-ED300 |
| 10/18/22 | Proposed Statement of Financial Accounting Concepts No. 8—Conceptual Framework for Financial Reporting—Chapter 2: The Reporting Entity
[Download] |
01/16/23 | 2022-ED200
|
|
| 10/06/22 | Proposed Accounting Standards Update—Segment Reporting (Topic 280)—Improvements to Reportable Segment Disclosures
[Download] |
12/20/22 | 2022-ED100
|
2022-ED100 |
| 08/22/22 | Proposed Accounting Standards Update—Investments—Equity Method and Joint Ventures (Topic 323): Accounting for Investments in Tax Credit Structures Using the Proportional Amortization Method (a consensus of the Emerging Issues Task Force)
[Download] |
10/06/22 | 2022-004
|
2022-004 |
| 07/14/22 | Proposed Accounting Standards Update—Financial Services—Insurance (Topic 944): Transition for Sold Contracts
[Download] |
08/08/22 | 2022-003
|
2022-003 |
| 06/13/22 | Invitation to Comment—Accounting for Government Grants by Business Entities: Potential Incorporation of IAS 20, Accounting for Government Grants and Disclosure of Government Assistance, into Generally Accepted Accounting Principles
[Download] |
09/12/22 | 2022-002
|
|
| 04/20/22 | Proposed Accounting Standards Update—Reference Rate Reform (Topic 848) and Derivatives and Hedging (Topic 815): Deferral of the Sunset Date of Topic 848 and Amendments to the Definition of the Secured Overnight Financing Rate (SOFR) Overnight Index Swap Rate
[Download] |
06/06/22 | 2022-001
|
2022-01 |
| 12/20/21 | Proposed Accounting Standards Update—Liabilities—Supplier Finance Programs (Subtopic 405-50): Disclosure of Supplier Finance Program Obligations
[Download] |
03/21/22 | 2021-007 | 2021-007 |
| 11/23/21 | Proposed Accounting Standards Update—Financial Instruments—Credit Losses (Topic 326): Troubled Debt Restructurings and Vintage Disclosures
[Download] |
12/23/21 | 2021-006 | |
| 11/01/21 | Proposed Accounting Standards Update—Interim Reporting (Topic 270): Disclosure Framework—Changes to Interim Disclosure Requirements
[Download] |
01/31/22 | 2021-001 | 2021-001 |
| 09/15/21 | Proposed Accounting Standards Update—Fair Value Measurement (Topic 820): Fair Value Measurement of Equity Securities Subject to Contractual Sale Restrictions
[Download] |
11/14/21 | 2021-005 | |
| 06/24/21 | Invitation to Comment—Agenda Consultation
[Download] |
09/22/21 | 2021-004 | |
| 06/16/21 | Proposed Accounting Standards Update—Leases (Topic 842): Discount Rate for Lessees That Are Not Public Business Entities
[Download] |
07/16/21 | 2021-003 | |
| 05/05/21 | Proposed Accounting Standards Update—Derivatives and Hedging (Topic 815): Fair Value Hedging—Portfolio Layer Method
[Download] |
07/05/21 | 2021-002 | |
| 12/21/20 | Proposed Accounting Standards Update—Intangibles—Goodwill and Other (Topic 350): Accounting Alternative for Evaluating Triggering Events
[Download] |
01/20/21 | 2020-1100 | |
| 12/15/20 | Proposed Accounting Standards Update—Business Combinations (Topic 805): Accounting for Contract Assets and Contract Liabilities from Contracts with Customers
[Download] |
03/15/21 | 2020-1000 | |
| 10/29/20 |
Proposed Accounting Standards Update—Reference Rate Reform (Topic 848): Scope Refinement
|
11/13/20 | 2020-900 | |
| 10/26/20 | Proposed Accounting Standards Update—Earnings Per Share (Topic 260), Debt—Modifications and Extinguishments (Subtopic 470-50), Compensation—Stock Compensation (Topic 718), and Derivatives and Hedging—Contracts in Entity’s Own Equity (Subtopic 815-40): Issuer’s Accounting for Certain Modifications or Exchanges of Freestanding Equity-Classified Forwards and Options (a consensus of the Emerging Issues Task Force)
[Download] |
12/28/20 | 2020-800 | |
| 10/20/20 |
Proposed Accounting Standards Update—Leases (Topic 842): Targeted Improvements
|
12/04/20 | 2020-700 | 2020-700 |
| 09/21/20 | Proposed Accounting Standards Update—Franchisors—Revenue from Contracts with Customers (Subtopic 952-606): Practical Expedient
[Download] |
11/05/20 | 2020-600 | |
| 08/17/20 | Proposed Accounting Standards Update—Compensation—Stock Compensation (Topic 718): Determining the Current Price of an Underlying Share for Equity-Classified Share-Option Awards (a proposal of the Private Company Council)
[Download] |
10/01/20 | 2020-200 | |
| 07/16/20 | Proposed Statement of Financial Accounting Concepts—Concepts Statement 8—Conceptual Framework for Financial Reporting—Chapter 4: Elements of Financial Statements
[Download] |
11/13/20 | 2020-500 | |
| 07/09/20 | Proposed Accounting Standards Update—Financial Services—Insurance (Topic 944): Effective Date and Early Application
[Download] |
08/24/20 | 2020-400 | |
| 04/21/20 | Proposed Accounting Standards Update—Revenue from Contracts with Customers (Topic 606) and Leases (Topic 842): Effective Dates for Certain Entities
[Download] |
05/06/20 | 2020-300 | |
| 02/10/20 | Proposed Accounting Standards Update—Not-for-Profit Entities (Topic 958): Presentation and Disclosures by Not-for-Profit Entities for Contributed Nonfinancial Assets
[Download] |
04/10/20 | 2020-100 | |
| 11/26/19 | Proposed Accounting Standards Update—Codification Improvements
[Download] |
12/26/19 | 2019-800 | |
| 11/12/19 | Proposed Accounting Standards Update—Derivatives and Hedging (Topic 815): Codification Improvements to Hedge Accounting
[Download] |
01/13/20 | 2019-790 | 2019-790 |
| 09/12/19 | Proposed Accounting Standards Update (Revised)—Debt (Topic 470): Simplifying the Classification of Debt in a Classified Balance Sheet (Current versus Noncurrent)
[Download] |
10/28/19 | 2019-780 | |
| 09/05/19 | Proposed Accounting Standards Update—Reference Rate Reform (Topic 848): Facilitation of the Effects of Reference Rate Reform on Financial Reporting
[Download] |
10/07/19 | 2019-770 | |
| 08/21/19 |
Proposed Accounting Standards Update—Financial Services—Insurance (Topic 944): Effective Date
|
09/20/19 | 2019-760 | |
| 08/15/19 | Proposed Accounting Standards Update—Financial Instruments—Credit Losses (Topic 326), Derivatives and Hedging (Topic 815), and Leases (Topic 842): Effective Dates
[Download] |
09/16/19 | 2019-750 | |
| 07/31/19 | Proposed Accounting Standards Update—Debt—Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging—Contracts in Entity’s Own Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity
[Download] |
10/14/19 | 2019-730 | |
| 07/30/19 | Proposed Accounting Standards Update—Investments—Equity Securities (Topic 321), Investments—Equity Method and Joint Ventures (Topic 323), and Derivatives and Hedging (Topic 815): Clarifying the Interactions between Topic 321, Topic 323, and Topic 815 (a consensus of the Emerging Issues Task Force)
[Download] |
08/29/19 | 2019-740 | |
| 07/09/19 | Invitation to Comment, Identifiable Intangible Assets and Subsequent Accounting for Goodwill
[Download] |
10/07/19 | 2019-720 | |
| 06/27/19 | Proposed Accounting Standards Update—Codification Improvements to Topic 326, Financial Instruments—Credit Losses
[Download] |
07/29/19 | 2019-710 | |
| 05/14/19 | Proposed Accounting Standards Update—Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes
[Download] |
06/28/19 | 2019-700 | |
| 05/06/19 | Proposed Accounting Standards Update—Disclosure Improvements: Codification Amendments in Response to the SEC's Disclosure Update and Simplification Initiative
[Download] |
06/28/19 | 2019-600 | |
| 03/25/19 | Proposed Accounting Standards Update (Revised)—Income Taxes (Topic 740): Disclosure Framework—Changes to the Disclosure Requirements for Income Taxes
[Download] |
05/31/19 | 2019-500 | 2019-500 |
| 03/04/19 | Proposed Accounting Standards Update—Compensation—Stock Compensation (Topic 718) and Revenue from Contracts with Customers (Topic 606): Codification Improvements—Share-Based Consideration Payable to a Customer
[Download] |
04/18/19 | 2019-400 | |
| 2/14/19 | Proposed Accounting Standards Update—Business Combinations (Topic 805): Revenue from Contracts with Customers—Recognizing an Assumed Liability (a consensus of the FASB Emerging Issues Task Force)
[Download] |
04/30/19 | 2019-300 | 2019-300 |
| 2/14/19 | Invitation to Comment—Measurement and Other Topics Related to Revenue Contracts with Customers under Topic 805
[Download] |
04/30/19 | 2019-200 | |
| 02/06/19 | Proposed Accounting Standards Update—Targeted Transition Relief for Topic 326, Financial Instruments—Credit Losses
[Download] |
03/08/19 | 2019-100 | |
| 12/20/18 | Proposed Accounting Standards Update—Intangibles—Goodwill and Other (Topic 350), Business Combinations (Topic 805), and Not-for-Profit Entities (Topic 958): Extending the Private Company Accounting Alternatives on Goodwill and Certain Identifiable Intangible Assets to Not-for-Profit Entities
[Download] |
02/18/19 | 2018-320 | |
| 12/19/18 | Proposed Accounting Standards Update, Leases (Topic 842): Codification Improvements for Lessors
[Download] |
01/15/19 | 2018-310 | |
| 11/19/18 | Proposed Accounting Standards Update—Codification Improvements—Financial Instruments
[Download] |
[Revised]
01/18/19 |
2018-300 | |
| 11/07/18 | Proposed Accounting Standards Update—Entertainment—Films—Other Assets—Film Costs (Subtopic 926-20) and Entertainment—Broadcasters—Intangibles—Goodwill and Other (Subtopic 920-350): Improvements to Accounting for Costs of Films and License Agreements for Program Materials (a consensus of the FASB Emerging Issues Task Force)
[Download] |
12/07/18 | 2018-290 | |
| 08/20/18 | Proposed Accounting Standards Update—Codification Improvements to Topic 326, Financial Instruments—Credit Losses
[Download] |
09/19/18 | 2018-270 | |
| 08/13/18 | Proposed Accounting Standards Update—Leases (Topic 842): Narrow-Scope Improvements for Lessors
[Download] |
09/12/18 | 2018-260 | |
| 06/26/18 | Proposed Accounting Standards Update—Not-for-Profit Entities (Topic 958): Updating the Definition of Collections
[Download] |
08/10/18 | 2018-250 | |
| 04/26/18 | Proposed Accounting Standards Update—Collaborative Arrangements (Topic 808): Targeted Improvements
[Download] |
06/11/18 | 2018-240 | |
| 03/01/18 | Proposed Accounting Standards Update—Intangibles—Goodwill and Other—Internal-Use Software (Subtopic 350-40): Customer’s Accounting for Implementation Costs Incurred in a Cloud Computing Arrangement That Is a Service Contract; Disclosures for Implementation Costs Incurred for Internal-Use Software and Cloud Computing Arrangements (a consensus of the FASB Emerging Issues Task Force)
[Download] |
04/30/18 | 2018-230 | |
| 02/20/18 | Proposed Accounting Standards Update—Derivatives and Hedging (Topic 815): Inclusion of the Overnight Index Swap (OIS) Rate Based on the Secured Overnight Financing Rate (SOFR) as a Benchmark Interest Rate for Hedge Accounting Purposes
[Download] |
03/30/18 | 2018-220 | |
| 01/18/18 | Proposed Accounting Standards Update—Income Statement—Reporting Comprehensive Income (Topic 220): Reclassification of Certain Tax Effects from Accumulated Other Comprehensive Income
[Download] |
02/02/18 | 2018-210 | |
| 01/05/18 | Proposed Accounting Standards Update—Leases (Topic 842): Targeted Improvements
[Download] |
02/05/18 | 2018-200 | |
| 10/03/17 | Proposed Accounting Standards Update—Codification Improvements
[Download] |
12/04/17 | 2017-320 | |
| 09/27/17 | Two Proposed Accounting Standards Updates—Technical Corrections and Improvements to Recently Issued Standards: I. Accounting Standards Update No. 2016-01, Financial Instruments—Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities and II. Accounting Standards Update No. 2016-02, Leases (Topic 842)
[Download] |
11/13/17 | 2017-300
2017-310 |
|
| 09/25/17 | Proposed Accounting Standards Update—Leases (Topic 842): Land Easement Practical Expedient for Transition to Topic 842
[Download] |
10/25/17 | 2017-290 | |
| 09/20/17 | Proposed Accounting Standards Update—Consolidation (Topic 812)—Reorganization
[Download] |
12/04/17 | 2017-280 | |
| 08/03/17 | Proposed Accounting Standards Update—Not-for-Profit Entities (Topic 958): Clarifying the Scope and Accounting Guidance for Contributions Received and Contributions Made
[Download] |
11/01/17 | 2017-270 | |
| 06/27/17 | Proposed Accounting Standards Update—Technical Corrections and Improvements to Topic 942, Financial Services—Depository and Lending—Elimination of Certain Guidance for Bad Debt Reserves of Savings and Loans
[Download] |
08/28/17 | 2017-260 | |
| 06/27/17 | Proposed Accounting Standards Update—Technical Corrections and Improvements to Topic 995, U.S. Steamship Entities—Elimination of Topic 995
[Download] |
08/28/17 | 2017-250 | |
| 06/22/17 | Proposed Accounting Standards Update—Consolidation (Topic 810): Targeted Improvements to Related Party Guidance for Variable Interest Entities
[Download] |
09/05/17 | 2017-240 | |
| 05/10/17 | Invitation to Comment—U.S. GAAP Financial Reporting Taxonomy—Efficiency and Effectiveness Review
[Download] |
06/15/17 | 2017-230 | |
| 03/07/17 | Proposed Accounting Standards Update—Compensation—Stock Compensation (Topic 718): Improvements to Nonemployee Share-Based Payment Accounting
[Download] |
06/05/17 | 2017-220 | |
| 01/10/17 | Proposed Accounting Standards Update—Inventory (Topic 330): Disclosure Framework—Changes to the Disclosure Requirements for Inventory
[Download] |
03/13/17 | 2017-210 | |
| 01/10/17 | Proposed Accounting Standards Update—Debt (Topic 470): Simplifying the Classification of Debt in a Classified Balance Sheet (Current versus Noncurrent)
[Download] |
05/05/17 | 2017-200 | |
| 12/07/16 | Proposed Accounting Standards Update—Distinguishing Liabilities from Equity (Topic 480): I. Accounting for Certain Financial Instruments with Down Round Features and II. Replacement of the Indefinite Deferral for Mandatorily Redeemable Financial Instruments of Certain Nonpublic Entities and Certain Mandatorily Redeemable Noncontrolling Interests with a Scope Exception
[Download] |
02/06/17 | 2016-370 | |
| 11/17/16 | Proposed Accounting Standards Update—Compensation—Stock Compensation (Topic 718): Scope of Modification Accounting
[Download] |
01/06/17 | 2016-360 | |
| 11/04/16 | Proposed Accounting Standards Update—Service Concession Arrangements (Topic 853): Determining the Customer of the Operation Services (a consensus of the Emerging Issues Task Force)
[Download] |
01/06/17 | EITF-16C | |
| 10/27/16 | Proposed Accounting Standards Update—Technical Correction to Update No. 2016-14, Not-for-Profit Entities (Topic 958): Presentation of Financial Statements of Not-for-Profit Entities—Endowment Reporting
[Download] |
11/11/16 | 2016-350 | |
| 09/29/16 | Proposed Accounting Standards Update—Financial Services—Insurance (Topic 944): Targeted Improvements to the Accounting for Long-Duration Contracts
[Download] |
12/15/16 | 2016-330 | |
| 09/22/16 | Proposed Accounting Standards Update—Receivables—Nonrefundable Fees and Other Costs (Subtopic 310-20): Premium Amortization on Purchased Callable Debt Securities
[Download] |
11/28/16 | 2016-340 | |
| 09/19/16 | Proposed Accounting Standards Update—Technical Corrections and Improvements to Update No. 2014-09, Revenue from Contracts with Customers (Topic 606)—Additional Corrections
[Download] |
10/04/16 | 2016-320 | |
| 09/08/16 | Proposed Accounting Standards Update—Derivatives and Hedging (Topic 815): Targeted Improvements to Accounting for Hedging Activities
[Download] |
11/22/16 | 2016-310 | |
| 08/11/16 | Proposed Statement of Financial Accounting Concepts—Concepts Statement 8—Conceptual Framework for Financial Reporting—Chapter 7: Presentation
[Download] |
11/09/16 | 2016-300 | |
| 08/04/16 | Invitation to Comment—Agenda Consultation
[Download] |
10/17/16 | 2016-290 | |
| 08/03/16 | Proposed Accounting Standards Update—Not-for-Profit Entities—Consolidation (Subtopic 958-810): Clarifying When a Not-for-Profit Entity That Is a General Partner Should Consolidate a For-Profit Limited Partnership or Similar Entity
[Download] |
10/03/16 | 2016-280 | |
| 07/28/16 | Proposed Accounting Standards Update—Plan Accounting—Defined Benefit Pension Plans (Topic 960), Defined Contribution Pension Plans (Topic 962), Health and Welfare Benefit Plans (Topic 965): Employee Benefit Plan Master Trust Reporting (a consensus of the Emerging Issues Task Force)
[Download] |
09/26/16 | EITF-16B | |
| 07/26/16 | Proposed Accounting Standards Update—Income Taxes (Topic 740): Disclosure Framework—Changes to the Disclosure Requirements for Income Taxes
[Download] |
09/30/16 | 2016-270 | 2016-270 |
| 06/23/16 | Proposed Accounting Standards Update—Consolidation (Topic 810): Interests Held through Related Parties That Are under Common Control
[Download] |
07/25/16 | 2016-260 | |
| 06/06/16 | Proposed Accounting Standards Update—Other Income—Gains and Losses from the Derecognition of Nonfinancial Assets (Subtopic 610-20): Clarifying the Scope of Asset Derecognition Guidance and Accounting for Partial Sales of Nonfinancial Assets
[Download] |
08/05/16 | 2016-250 | |
| 05/18/16 | Proposed Accounting Standards Update—Technical Corrections and Improvements to Update 2014-09, Revenue from Contracts with Customers (Topic 606)
[Download] |
07/02/16 | 2016-240 | |
| 05/12/16 | Proposed Accounting Standards Update—Intangibles—Goodwill and Other (Topic 350): Simplifying the Accounting for Goodwill Impairment
[Download] |
07/11/16 | 2016-230 | |
| 04/28/16 | Proposed Accounting Standards Update—Statement of Cash Flows (Topic 230): Restricted Cash (a consensus of the FASB Emerging Issues Task Force)
[Download] |
06/27/16 | EITF-16A | |
| 04/21/16 | Proposed Accounting Standards Update—Technical Corrections and Improvements
[Download] |
07/05/16 | 2016-220 | |
| 01/29/16 | Proposed Accounting Standards Update—Statement of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments (a consensus of the FASB Emerging Issues Task Force)
[Download] |
03/29/16 | EITF-15F | |
| 01/26/16 | Proposed Accounting Standards Update—Compensation—Retirement Benefits—Defined Benefit Plans—General (Subtopic 715-20): Changes to the Disclosure Requirements for Defined Benefit Plans
[Download] |
04/25/16 | 2016-210 | |
| 01/26/16 | Proposed Accounting Standards Update—Compensation—Retirement Benefits (Topic 715): Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost
[Download] |
04/25/16 | 2016-200 | |
| 12/03/15 | Proposed Accounting Standards Update, Fair Value Measurement (Topic 820): Disclosure Framework—Changes to the Disclosure Requirements for Fair Value Measurement
[Download] |
02/29/16 | 2015-350 | |
| 11/23/15 | Proposed Accounting Standards Update—Business Combinations (Topic 805): Clarifying the Definition of a Business
[Download] |
01/22/16 | 2015-330 | |
| 11/12/15 | Proposed Accounting Standards Update, Government Assistance (Topic 832): Disclosures by Business Entities about Government Assistance
[Download] |
02/10/16 | 2015-340 | |
| 09/30/15 | Proposed Accounting Standards Update—Intangibles—Goodwill and Other (Topic 350), Business Combinations (Topic 805), Consolidation (Topic 810), and Derivatives and Hedging (Topic 815): Effective Date and Transition Guidance (a proposal of the Private Company Council)
[Download] |
11/16/15 | PCC-15-01 | |
| 09/30/15 | Proposed Accounting Standards Update—Revenue from Contracts with Customers (Topic 606): Narrow-Scope Improvements and Practical Expedients
[Download] |
11/16/15 | 2015-320 | |
| 09/24/15 | Proposed Accounting Standards Update, Notes to Financial Statements (Topic 235): Assessing Whether Disclosures Are Material
[Download] |
12/08/15 | 2015-310 | |
| 09/24/15 | Proposed Concepts Statement—Conceptual Framework for Financial Reporting Chapter 3: Qualitative Characteristics of Useful Financial Information
[Download] |
12/08/15 | 2015-300 | |
| 08/31/15 | Proposed Accounting Standards Update, Revenue from Contracts with Customers (Topic 606): Principal versus Agent (Reporting Revenue Gross versus Net)
[Download] |
10/15/15 | 2015-290 | |
| 08/06/15 | Proposed Accounting Standards Update, Derivatives and Hedging (Topic 815): Contingent Put and Call Options in Debt Instruments (a consensus of the FASB Emerging Issues Task Force)
[Download] |
10/05/15 | EITF-15E | |
| 08/06/15 | Proposed Accounting Standards Update, Derivatives and Hedging (Topic 815): Effect of Derivative Contract Novations on Existing Hedge Accounting Relationships (a consensus of the FASB Emerging Issues Task Force)
[Download] |
10/05/15 | EITF-15D | |
| 06/08/15 | Proposed Accounting Standards Update—Compensation—Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting
[Download] |
08/14/15 | 2015-270 | |
| 06/05/15 | Proposed Accounting Standards Update, Investments—Equity Method and Joint Ventures (Topic 323): Simplifying the Equity Method of Accounting
[Download] |
08/04/15 | 2015-280 | |
| 05/21/15 | Proposed ASU—Business Combinations (Topic 805): Simplifying the Accounting for Measurement-Period Adjustments
[Download] |
07/06/15 | 2015-260 | |
| 05/12/15 | Proposed Accounting Standards Update—Revenue from Contracts with Customers (Topic 606): Identifying Performance Obligations and Licensing
[Download] |
06/30/15 | 2015-250 | |
| 04/30/15 | Proposed Accounting Standards Update—Liabilities—Extinguishments of Liabilities (Subtopic 405-20): Recognition of Breakage for Certain
Prepaid Stored-Value Cards (a consensus of the FASB Emerging Issues Task Force) [Download] |
06/29/15 | EITF-15B | |
| 04/29/15 | Proposed Accounting Standards Update—Revenue from Contracts with Customers (Topic 606): Deferral of the Effective Date
[Download] |
05/29/15 | 2015-240 | |
| 04/23/15 | Three Proposed Accounting Standards Updates—Plan Accounting (Topics 960, 962, and 965)—(I) Fully Benefit-Responsive Investment Contracts, (II) Plan Investment Disclosures, and (III) Measurement Date Practical Expedient (a consensus of the FASB Emerging Issues Task Force)
[Download] |
05/18/15 | EITF-15C-I
EITF-15C-II EITF-15C-III |
|
| 04/23/15 | Proposed Accounting Standards Update—Derivatives and Hedging (Topic 815): Application of the Normal Purchases and Normal Sales Scope Exception to Certain Electricity Contracts within Nodal Energy Markets (a consensus of the FASB Emerging Issues Task Force)
[Download] |
05/18/15 | EITF-15A | |
| 04/22/15 | Proposed Accounting Standards Update, Not-for-Profit Entities (Topic 958) and Health Care Entities (Topic 954): Presentation of Financial Statements of Not-for-Profit Entities
[Download] |
08/20/15 | 2015-230 | |
| 02/24/15 | Proposed Accounting Standards Update—Derivatives and Hedging (Topic 815): Disclosures about Hybrid Financial Instruments with Bifurcated Embedded Derivatives
[Download] |
04/30/15 | 2015-220 | |
| 01/22/15 | Two Proposed Accounting Standards Updates, Income Taxes (Topic 740): I. Intra-Entity Asset Transfers and II. Balance Sheet Classification of Deferred Taxes
[Download] |
05/29/15 | 2015-200
2015-210 |
|
| 12/04/14 | Proposed Accounting Standards Update—Financial Services—Investment Companies (Topic 946): Disclosures about Investments in Other Investment Companies
[Download] |
02/17/15 | 2014-270 | |
| 10/30/14 | Proposed Accounting Standards Update—Fair Value Measurement (Topic 820): Disclosures for Investments in Certain Entities that Calculate Net Asset Value per Share (or Its Equivalent) (a consensus of the FASB Emerging Issues Task Force)
[Download] |
01/15/15 | EITF-14B | |
| 10/30/14 | Proposed Accounting Standards Update—Earnings Per Share (Topic 260): Effects on Historical Earnings per Unit of Master Limited Partnership Dropdown Transactions (a consensus of the FASB Emerging Issues Task Force)
[Download] |
01/15/15 | EITF-14A | |
| 10/14/14 | Proposed Accounting Standards Update—Compensation—Retirement Benefits (Topic 715): Practical Expedient for the Measurement Date of an Employer’s Defined Benefit Obligation and Plan Assets
[Download] |
12/15/14 | 2014-260 | |
| 10/14/14 | Proposed Accounting Standards Update—Interest—Imputation of Interest (Subtopic 835-30): Simplifying the Presentation of Debt Issuance Cost
[Download] |
12/15/14 | 2014-250 | |
| 09/15/14 | Proposed Accounting Standards Update—Technical Corrections and Improvements
[Download] |
12/01/14 | 2014-240 | |
| 08/20/14 | Proposed Accounting Standards Update—Intangibles—Goodwill and Other—Internal-Use Software (Subtopic 350-40): Customer’s Accounting for Fees Paid in a Cloud Computing Arrangement
[Download] |
11/18/14 | 2014-230 | |
| 07/15/14 | Proposed Accounting Standards Update—Income Statement—Extraordinary and Unusual Items (Subtopic 225-20): Simplifying Income Statement Presentation by Eliminating the Concept of Extraordinary Items
[Download] |
09/30/14 | 2014-220 | |
| 07/15/14 | Proposed Accounting Standards Update—Inventory (Topic 330): Simplifying the Measurement of Inventory
[Download] |
09/30/14 | 2014-210 | |
| 04/28/14 | Proposed Accounting Standards Update—Business Combinations (Topic 805): Pushdown Accounting (a consensus of the FASB Emerging Issues Task Force)
[Download] |
07/31/14 | EITF-12F | |
| 03/04/14 | Proposed Statement of Financial Accounting Concepts—Conceptual Framework for Financial Reporting: Chapter 8: Notes to Financial Statements
[Download] |
07/14/14 | 2014-200 | |
| 01/17/14 | Proposed Accounting Standards Update—Receivables—Troubled Debt Restructurings by Creditors (Subtopic 310-40): Classification of Certain Government-Guaranteed Residential Mortgage Loans upon Foreclosure (a consensus of the FASB Emerging Issues Task Force)
[Download] |
04/30/14 | EITF-13F | |
| 11/07/13 | Proposed Accounting Standards Update—Development Stage Entities (Topic 915): Elimination of Certain Financial Reporting Requirements
[Download] |
12/23/13 | 2013-320 | |
| 10/23/13 | Proposed Accounting Standards Update—Compensation—Stock Compensation (Topic 718): Accounting for Share-Based Payments When the Terms of an Award Provide That a Performance Target Could Be Achieved after the Requisite Service Period (a consensus of the FASB Emerging Issues Task Force)
[Download] |
12/23/13 | EITF-13D | |
| 10/23/13 | Proposed Accounting Standards Update—Derivatives and Hedging (Topic 815): Determining Whether the Host Contract in a Hybrid Financial Instrument Issued in the Form of a Share Is More Akin to Debt or to Equity (a consensus of the FASB Emerging Issues Task Force)
[Download] |
12/23/13 | EITF-13G | |
| 08/22/13 | Proposed Accounting Standards Update—Consolidation (Topic 810): Applying Variable Interest Entity Guidance to Common Control Leasing Arrangements (a proposal of the Private Company Council)
[Download] |
10/14/13 | PCC-13-02 | |
| 08/07/13 | Proposed Accounting Standards Update—Definition of a Public Business Entity: An Amendment to the Master Glossary
[Download] |
09/20/13 | 2013-310 | |
| 07/19/13 | Proposed Accounting Standards Update—Receivables—Troubled Debt Restructurings by Creditors (Subtopic 310-40): Reclassification of Collateralized Mortgage Loans upon a Troubled Debt Restructuring (a consensus of the FASB Emerging Issues Task Force)
[Download] |
09/17/13 | EITF-13E | |
| 07/19/13 | Proposed Accounting Standards Update—
Service Concession Arrangements (Topic 853) (a consensus of the FASB Emerging Issues Task Force) [Download] |
09/17/13 | EITF-12H | |
| 07/19/13 | Proposed Accounting Standards Update—Consolidation (Topic 810): Measuring the Financial Liabilities of a Consolidated Collateralized Financing Entity (a consensus of the FASB Emerging Issues Task Force)
[Download] |
10/17/13
(Revised) |
EITF-12GR | |
| 07/01/13 | Proposed Accounting Standards Update—Business Combinations (Topic 805): Accounting for Identifiable Intangible Assets in a Business Combination (a proposal of the Private Company Council)
[Download] |
08/23/13 | PCC-13-01A | |
| 07/01/13 | Proposed Accounting Standards Update—Intangibles—Goodwill and Other (Topic 350): Accounting for Goodwill (a proposal of the Private Company Council)
[Download] |
08/23/13 | PCC-13-01B | |
| 07/01/13 | Proposed Accounting Standards Update—Derivatives and Hedging (Topic 815): Accounting for Certain Receive-Variable, Pay-Fixed Interest Rate Swaps (a proposal of the Private Company Council)
[Download] |
08/23/13 | PCC-13-03 | |
| 06/27/13 | Proposed Accounting Standards Update—Insurance Contracts (Topic 834)
[Download] |
10/25/13 | 2013-290 | |
| 06/26/13 | Proposed Accounting Standards Update—Presentation of Financial Statements (Topic 205): Disclosure of Uncertainties about an Entity’s Going Concern Presumption
[Download] |
09/24/13 | 2013-300 | |
| 05/16/13 | Proposed Accounting Standards Update—Leases (Topic 842): a revision of the 2010 proposed FASB Accounting Standards Update, Leases (Topic 840)
[Download] |
09/13/13 | 2013-270 | |
| 05/06/13 | Proposed Accounting Standards Update—Technical Corrections and Improvements Related to Glossary Terms
[Download] |
08/05/13 | 2013-240 | |
| 04/30/13 | Proposed Accounting Standards Update—Fair Value Measurement (Topic 820): Deferral of the Effective Date of Certain Disclosures for Nonpublic Employee Benefit Plans in Update No. 2011-04
[Download] |
05/31/13 | 2013-260 | |
| 04/17/13 | Proposed Accounting Standards Update—Investments—Equity Method and Joint Ventures (Topic 323): Accounting for Investments in Qualified Affordable Housing Projects (a consensus of the FASB Emerging Issues Task Force)
[Download] |
06/17/13 | EITF-13B | |
| 04/15/13 | Invitation to Comment—Private Company Decision-Making Framework—A Guide for Evaluating Financial Accounting and Reporting for Private Companies
[Download] |
06/21/13 | 2013-250 | |
| 04/12/13 | Proposed Accounting Standards Update—Financial Instruments—Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities—Proposed Amendments to the FASB Accounting Standards Codification®
[Download] |
05/15/13 | 2013-221 | |
| 04/02/13 | Proposed Accounting Standards Update—Presentation of Financial Statements (Topic 205): Reporting Discontinued Operations
[Download] |
08/30/13 | 2013-230 | |
| 02/21/13 | Proposed Accounting Standards Update—Derivatives and Hedging (Topic 815): Inclusion of the Fed Funds Effective Swap Rate (or Overnight Index Swap Rate) as a Benchmark Interest Rate for Hedge Accounting Purposes (a consensus of the FASB Emerging Issues Task Force)
[Download] |
04/22/13 | EITF-13A | |
| 02/21/13 | Proposed Accounting Standards Update—Income Taxes (Topic 740): Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward or Tax Credit Carryforward Exists (a consensus of the FASB Emerging Issues Task Force)
[Download] |
04/22/13 | EITF-13C | |
| 02/14/13 | Proposed Accounting Standards Update—Financial Instruments—Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities
[Download] |
05/15/13 | 2013-220 | |
| 01/15/13 | Proposed Accounting Standards Update—Transfers and Servicing (Topic 860): Effective Control for Transfers with Forward Agreements to Repurchase Assets and Accounting for Repurchase Financings
[Download] |
03/29/13 | 2013-210 | |
| 01/07/13 | Proposed Accounting Standards Update—Financial Instruments (Topic 825): Clarifying the Scope and Applicability of a Particular Disclosure to Nonpublic Entities
[Download] |
01/22/13 | 2013-200 | |
| 12/20/12 | Proposed Accounting Standards Update—Financial Instruments—Credit Losses (Subtopic 825-15)
[Download] |
05/31/13
(Revised) |
2012-260 | |
| 11/26/12 | Proposed Accounting Standards Update—Balance Sheet (Topic 210): Clarifying the Scope of Disclosures about Offsetting Assets and Liabilities
[Download] |
12/21/12 | 2012-250 | |
| 10/11/12 | Proposed Accounting Standards Update—Consolidation (Topic 810): Accounting for the Difference between the Fair Value of the Assets and the Fair Value of the Liabilities of a Consolidated Collateralized Financing Entity (a consensus of the FASB Emerging Issues Task Force)
[Download] |
12/10/12 | EITF-12G | |
| 10/11/12 | Proposed Accounting Standards Update—Foreign Currency Matters (Topic 830): Parent's Accounting for the Cumulative Translation Adjustment upon Derecognition of Certain Subsidiaries or Groups of Assets within a Foreign Entity or of an Investment in a Foreign Entity (a consensus of the FASB Emerging Issues Task Force)
[Download] |
12/10/12 | EITF-11AR | |
| 08/16/12 | Proposed Accounting Standards Update—Comprehensive Income (Topic 220): Presentation of Items Reclassified Out of Accumulated Other Comprehensive Income
[Download] |
10/15/12 | 2012-240 | |
| 07/31/12 | Invitation to Comment—Private Company Decision-Making Framework—A Framework for Evaluating Financial Accounting and Reporting Guidance for Private Companies
[Download] |
11/09/12
(Revised) |
2012-230 | |
| 07/23/12 | Proposed Accounting Standards Update—Liabilities (Topic 405): Obligations Resulting from Joint and Several Liability Arrangements (a consensus of the FASB Emerging Issues Task Force)
[Download] |
09/20/12 | EITF-12D | |
| 07/23/12 | Proposed Accounting Standards Update—Not-for-Profit Entities (Topic 958): Personnel Services Received from an Affiliate for Which the Affiliate Does Not Seek Compensation (a consensus of the FASB Emerging Issues Task Force)
[Download] |
09/20/12 | EITF-12B | |
| 07/12/12 | Invitation to Comment, Disclosure Framework
[Download] |
11/30/12
(Revised) |
2012-220 | |
| 07/02/12 | Proposed Accounting Standards Update—Presentation of Financial Statements (Topic 205): The Liquidation Basis of Accounting
[Download] |
10/01/12 | 2012-210 | |
| 06/27/12 | Proposed Accounting Standards Update—Financial Instruments (Topic 825): Disclosures about Liquidity Risk and Interest Rate Risk
[Download] |
09/25/12 | 2012-200 | |
| 04/17/12 | Proposed Accounting Standards Update—Entertainment—Films (Topic 926): Accounting for Fair Value Information That Arises after the Measurement Date and Its Inclusion in the Impairment Analysis of Unamortized Film Costs (a consensus of the FASB Emerging Issues Task Force)
[Download] |
07/16/12 | EITF-12E | |
| 04/17/12 | Proposed Accounting Standards Update—Business Combinations (Topic 805): Subsequent Accounting for an Indemnification Asset Recognized at the Acquisition Date as a Result of a Government-Assisted Acquisition
of a Financial Institution (a consensus of the FASB Emerging Issues Task Force) [Download] |
07/16/12 | EITF-12C | |
| 04/17/12 | Proposed Accounting Standards Update—Statement of Cash Flows (Topic 230): Not-for-Profit Entities: Classification of the Sale of Donated Securities in the Statement of Cash Flows (a consensus of the FASB Emerging Issues Task Force)
[Download] |
07/16/12 | EITF-12A | |
| 01/25/12 | Proposed Accounting Standards Update—Intangibles–Goodwill and Other (Topic 350): Testing Indefinite-Lived Intangible Assets for Impairment
[Download] |
04/24/12 | 2012-100 | |
| 11/14/11, 01/04/12 | Proposed Accounting Standards Update (Revised)—Revenue Recognition (Topic 605): Revenue from Contracts with Customers (including proposed amendments to the FASB Accounting Standards Codification®)
[Download] |
03/13/12 | 2011-230 | |
| 01/04/12 | Proposed Accounting Standards Update—Revenue Recognition (Topic 605): Revenue
from Contracts with Customers—Proposed Amendments to the FASB Accounting Standards Codification® [Download] |
03/13/12 | 2011-230 | |
| 12/08/11 | Proposed Accounting Standards Update—Consolidation (Topic 810): Parent's Accounting for the Cumulative Translation Adjustment
upon the Sale or Transfer of a Group of Assets That Is a Nonprofit Activity or a Business within a Consolidated Foreign Entity (a consensus of the FASB Emerging Issues Task Force) [Download] |
02/06/12 | EITF-11A | |
| 11/14/11 | Proposed Accounting Standards Update (Revised)—Revenue Recognition (Topic 605): Revenue from Contracts with Customers (not including proposed amendments to the FASB Accounting Standards Codification®)
[Download] |
03/13/12 | 2011-230 | |
| 11/08/11 | Proposed Accounting Standards Update, Comprehensive Income (Topic 220): Deferral
of the Effective Date for Amendments to the Presentation of Reclassifications of Items Out of Accumulated Other Comprehensive Income in Accounting Standards Update No. 2011-05 [Download] |
11/23/11 | 2011-240 | |
| 11/03/11 | Proposed Accounting Standards Update—Consolidation (Topic 810): Principal versus Agent Analysis
[Download] |
02/15/12
(Revised) |
2011-220 | |
| 10/21/11 | Proposed Accounting Standards Update—Real Estate—Investment Property Entities (Topic 973)
[Download] |
02/15/12
(Revised) |
2011-210 | |
| 10/21/11 | Proposed Accounting Standards Update—Financial Services—Investment Companies (Topic 946): Amendments to the Scope, Measurement, and Disclosure Requirements
[Download] |
02/15/12
(Revised) |
2011-200
IASB |
|
| 10/14/11 | Proposed Accounting Standards Update—Technical Corrections
[Download] |
12/13/11 | 2011-190 | |
| 07/20/11 | Proposed Accounting Standards Update—Property, Plant, and Equipment (Topic 360): Derecognition of in Substance Real Estate—a Scope Clarification (a consensus of the FASB Emerging Issues Task Force)
[Download] |
10/03/11 | EITF-100E | |
| 04/22/11 | Proposed Accounting Standards Update—Intangibles—Goodwill and Other (Topic 350): Testing Goodwill for Impairment
[Download] |
06/06/11 | 2011-180
|
|
| 02/09/11 | Discussion Paper—Invitation to Comment—Selected Issues about Hedge Accounting
[Download] |
04/25/11 | 2011-175 | |
| 01/31/11 | Supplementary Document—Accounting for Financial Instruments and Revisions to the Accounting for Derivative Instruments
and Hedging Activities—Impairment [Download] |
04/01/11 | 2011-150 | |
| 01/28/11 | Proposed Accounting Standards Update—Balance Sheet (Topic 210): Offsetting
[Download] |
04/28/11 | 2011-100 | |
| 12/17/10 | Proposed Accounting Standards Update—Health Care Entities (Topic 954): Presentation and Disclosure of Net Revenue, Provision for Bad Debts, and the Allowance for Doubtful Accounts (a consensus of the FASB Emerging Issues Task Force)
[Download] |
02/15/11 | EITF090H2 | |
| 12/17/10 | Proposed Accounting Standards Update—Other Expenses (Topic 720): Fees Paid to the Federal Government by Health Insurers (a consensus of the FASB Emerging Issues Task Force)
[Download] |
04/18/11 | EITF100H | |
| 12/09/10 | Proposed Accounting Standards Update—Receivables (Topic 310): Deferral of the Effective Date of Disclosures about Troubled Debt Restructurings in Update No. 2010-20
[Download] |
12/24/10 | 1900-200 | |
| 11/03/10 | Proposed Accounting Standards Update—Transfers and Servicing (Topic 860) Reconsideration of Effective Control for Repurchase Agreements
[Download] |
01/15/11 | 1900-100 | |
| 10/19/10 | Discussion Paper, Effective Dates and Transition Methods
[Download] |
01/31/11 | 1890-100
IASB |
|
| 10/12/10 | Proposed Accounting Standards Update—Receivables (Topic 310): Clarifications to Accounting for Troubled Debt Restructurings by Creditors
[Download] |
12/13/10 | 1880-100 | |
| 10/06/10 | Proposed Accounting Standards Update—Business Combinations (Topic 805): Disclosure of Supplementary Pro Forma Information for Business Combinations (a consensus of the FASB Emerging Issues Task Force)
[Download] |
11/05/10 | EITF100G | |
| 10/06/10 | Proposed Accounting Standards Update—Intangibles—Goodwill and Other
(Topic 350): How the Carrying Amount of a Reporting Unit Should Be Calculated When Performing Step 1 of the Goodwill Impairment Test (a consensus of the FASB Emerging Issues Task Force) [Download] |
11/05/10 | EITF100A | |
| 10/06/10 | Proposed Accounting Standards Update—Health Care Entities (Topic 954): Disclosure about Net Revenue and Allowance for Doubtful Accounts (a consensus of the FASB Emerging Issues Task Force)
[Download] |
11/05/10 | EITF090H | |
| 09/17/10 | Discussion Paper, Preliminary Views on Insurance Contracts
[Download] |
12/15/10 | 1870-100 | |
| 09/01/10 | Proposed Accounting Standards Update—Compensation—Retirement
Benefits—Multiemployer Plans (Subtopic 715-80): Disclosure about an Employer’s Participation in a Multiemployer Plan [Download] |
11/01/10 | 1860-100 | |
| 08/24/10 | Proposed Accounting Standards Update—Health Care Entities (Topic 954): Accounting for Legal Costs Associated with Medical Malpractice and Similar Claims (a consensus of the FASB Emerging Issues Task Force)
[Download] |
10/08/10 | EITF100F | |
| 08/24/10 | Proposed Accounting Standards Update—Other Expenses (Topic 720): Fees Paid to the Federal Government by Pharmaceutical Manufacturers (a consensus of the FASB Emerging Issues Task Force)
[Download] |
10/08/10 | EITF100D | |
| 08/18/10 | Proposed Accounting Standards Update—Plan Accounting—Defined Contribution Pension Plans (Topic 962): Reporting Loans to Participants by Defined Contribution Pension Plans (A consensus of
the FASB Emerging Issues Task Force) Download |
09/07/10 | EITF100C | |
| 08/17/10 | Proposed Accounting Standards Update—Leases (Topic 840)
Download |
12/15/10 | 1850-100 | |
| 07/20/10 | Proposed Accounting Standards Update—Contingencies (Topic 450): Disclosure of
Certain Loss Contingencies [Download] |
09/20/10
(Revised) |
1840-100 | |
| 07/01/10 | Staff Draft of an Exposure Draft on Financial Statement Presentation
[Download] |
1800-FSP | ||
| 06/29/10 | Proposed ASU—Fair Value Measurements and Disclosures (Topic 820): Amendments for Common Fair Value Measurement and Disclosure Requirements in U.S. GAAP and IFRSs
[Download] |
09/07/10 | 1830-100 | |
| 06/24/10 | Proposed Accounting Standards Update—Revenue Recognition (Topic 605): Revenue from Contracts with Customers
[Download] |
10/22/10 | 1820-100 | |
| 05/26/10 | Proposed Accounting Standards Update—Accounting for Financial Instruments and Revisions to the Accounting for Derivative Instruments and Hedging Activities—Financial Instruments (Topic 825) and Derivatives and Hedging (Topic 815)
[Download] |
09/30/10 | 1810-100 | |
| 05/26/10 | Proposed Accounting Standards Update—Comprehensive Income (Topic 220): Statement of Comprehensive Income
[Download] |
09/30/10 | 1790-100 | |
| 04/16/10 | Proposed Accounting Standards Update—
Health Care Entities (Topic 954): Measuring Charity for Disclosure (A consensus of the FASB Emerging Issues Task Force) (EITF 09-L) [Download] |
05/17/10 | EITF 090L | |
| 04/16/10 | Proposed Accounting Standards Update—
Health Care Entities (Topic 954): Presentation of Insurance Claims and Related Insurance Recoveries (A consensus of the FASB Emerging Issues Task Force) (EITF 09-K) [Download] |
05/17/10 | EITF090K | |
| 03/11/10 | Proposed Concepts Statement, Conceptual Framework for Financial Reporting: The Reporting Entity
[Download] |
07/16/10 | 1770-100 | |
| 12/29/09 | Proposed Accounting Standards Update—Subsequent Events (Topic 855): Amendments to Certain Recognition and Disclosure Requirements
[Download] |
01/28/10 | 1760-100 | |
| 12/17/09 | Proposed Accounting Standards Update—Compensation—Stock Compensation (Topic 718): Effect of Denominating the Exercise Price of a Share-Based Payment Award
in the Currency of the Market in Which the Underlying Equity Security Trades (A consensus of the FASB Emerging Issues Task Force) (EITF 09-J) [Download] |
02/12/10 | EITF090J | |
| 12/17/09 | Proposed Accounting Standards Update—Receivables (Topic 310): Effect of a Loan Modification When the Loan Is Part of a Pool That Is Accounted for as a Single Asset (A consensus of the FASB Emerging Issues
Task Force) (EITF 09-I) [Download] |
02/12/10 | EITF090I | |
| 12/17/09 | Proposed Accounting Standards Update—Financial Services—Insurance (Topic 944): Accounting for Costs Associated with Acquiring or Renewing Insurance Contracts (A consensus of the FASB Emerging Issues Task Force) (EITF 09-G)
[Download] |
02/12/10 | EITF090G | |
| 12/17/09 | Proposed Accounting Standards Update—Entertainment—Casinos (Topic 924): Casino Base Jackpot Liabilities (A consensus of the FASB Emerging Issues Task Force)
(EITF 09-F) [Download] |
02/12/10 | EITF090F | |
| 12/04/09 | Proposed Accounting Standards Update—Consolidation (Topic 810): Amendments to Statement 167 for Certain Investment Funds
[Download] |
01/6/10 | 1750-100 | |
| 10/13/09 | Proposed Accounting Standards Update—Derivatives and Hedging (Topic 815): Scope Exception Related to Embedded Credit Derivatives
[Download] |
11/12/09 | 1740-100 | |
| 09/30/09 | Proposed Accounting Standards Update, Research and Development (Topic 730): Research and Development Assets Acquired and Contingent Consideration Issued in an Asset Acquisition (A Consensus of the FASB Emerging Issues Task Force)
[Download] |
10/26/09 | EITF0902 | |
| 09/30/09 | Proposed Accounting Standards Update—Financial Services—Insurance (Topic 944): Consideration of an Insurer’s Accounting for Majority-Owned Investments When Ownership Is through a Separate Account (A Consensus of the FASB Emerging Issues Task Force)
(EITF 09-B) [Download] |
10/26/09 | EITF090B | |
| 09/30/09 | Proposed Accounting Standards Update, Equity (Topic 505) and Earnings per Share (Topic 260): Accounting for Stock Dividends, Including Distributions to Shareholders with Components of Stock and Cash (A Consensus of the FASB Emerging Issues Task Force)
[Download] |
10/26/09 | EITF090E | |
| 09/15/09 | Proposed Accounting Standards Update, Extractive Industries—Oil and Gas (Topic 932): Oil and Gas Reserve Estimation and Disclosures
[Download] |
10/15/09 | 1730-100 | |
| 08/28/09 | Proposed Accounting Standards Update, Fair Value Measurements and Disclosures (Topic 820)—Improving Disclosures about Fair Value Measurements
[Download] |
10/12/09 | 1710-100 | |
| 08/28/09 | Proposed Accounting Standards Update, Consolidation (Topic 810)—Accounting and Reporting for Decreases in Ownership of a Subsidiary—a Scope Clarification
[Download] |
09/28/09 | 1720-100 | |
| 06/24/09 | Proposed Statement, Disclosures about the Credit Quality of Financing Receivables and the Allowance for Credit Losses
[Download] |
08/24/09 | 1700-100 | |
| 06/08/09 | Proposed FSP FAS 157-g, Estimating the Fair Value of Investments in Investment Companies That Have Calculated Net Asset Value per Share in Accordance with the AICPA Audit and Accounting Guide, Investment Companies
[Download] |
07/8/09 | FSPFAS157G | |
| 05/18/09 | Proposed FSP FIN 48-d, Application Guidance for Pass-through Entities and Tax-Exempt Not-for-Profit Entities and Disclosure Modifications for Nonpublic Entities
[Download] |
06/17/09 | FSPFIN48D | |
| 05/01/09 | Proposed FSP FAS 157-f, Measuring Liabilities under FASB Statement No. 157
[Download] |
06/01/09 | FSPFAS157F | |
| 03/27/09 | Proposed Statement, The Hierarchy of
Generally Accepted Accounting Principles [Download] |
05/8/09 | 1690-100 | |
| 03/19/09 | Discussion Paper, Leases: Preliminary Views
[Download] |
07/17/09 | IASB | |
| 03/17/09 | Proposed FSP FAS 157-e, Determining Whether a Market Is Not Active and a Transaction Is Not Distressed
[Download] |
04/01/09 | FSPFAS157E | |
| 03/17/09 | Proposed FSP FAS 115-a, FAS 124-a, and EITF 99-20-b, Recognition and Presentation of Other-Than-Temporary Impairments
[Download] |
04/01/09 | FSPFAS115A | |
| 03/16/09 | Proposed Statement, Rescission of FASB Technical Bulletin No. 01-1, Nullification of EITF Topics No. D-33 and No. D-67, Amendments, and Technical Corrections
[Download] |
05/15/09 | 1670-100 | |
| 01/30/09 | Proposed FSP FAS 107-b and APB 28-a, Interim Disclosures about Fair Value of Financial Instruments
[Download] |
03/02/09 | FSPAPB-1 | |
| 01/14/09 | Proposed Statement 133 Implementation Issue No. C22, “Exception Related to Embedded Credit Derivatives”
[Download] |
02/13/09 | ISSUE-C22 | |
| 12/24/08 | Proposed FSP FAS 107-a, Disclosures about Certain Financial Assets: An Amendment of FASB Statement No. 107
[Download] |
01/15/09 | FSPFAS107A | |
| 12/19/08 | Discussion Paper, Preliminary Views on Revenue Recognition in Contracts with Customers
[Download] |
06/19/09 | 1660-100 | |
| 12/19/08 | Proposed FSP EITF 99-20-a, Amendments to the Impairment and Interest Income Measurement Guidance of EITF Issue No.
99-20 [Download] |
12/30/08 | EITF99-20A | |
| 12/15/08 | Proposed FSP FAS 141(R)-a, Accounting for Assets Acquired and Liabilities Assumed in a Business Combination That Arise from Contingencies
[Download] |
01/15/09 | FSP141RA | |
| 11/03/08 | Proposed FSP FIN 48-c, Effective Date of
FASB Interpretation No. 48 for Certain Nonpublic Enterprises [Download] |
12/03/08 | FSPFIN48C | |
| 10/16/08 | Discussion Paper, Preliminary Views on Financial Statement Presentation
[Download] |
04/14/09 | 1630-100 | |
| 10/09/08 | Proposed Statement, Going Concern
[Download] |
12/08/08 | 1650-100 | |
| 10/09/08 | Proposed Statement, Subsequent Events
[Download] |
12/08/08 | 1640-100 | |
| 10/03/08 | Proposed FSP FAS 157-d, Determining the Fair Value of a Financial Asset in a Market That Is Not Active
[Download] |
10/09/08 | FSPFAS157D | |
| 09/25/08 | Proposed FSP FAS 144-d, Amending
the Criteria for Reporting a Discontinued Operation [Download] |
01/23/09 | FSPFAS144D | |
| 09/15/08 | Proposed FSP FAS 140-e and
FIN 46(R)-e, Disclosures about Transfers of Financial Assets and Interests in Variable Interest Entities [Download] |
10/15/08 | FSP140R46R | |
| 09/15/08 | Proposed Statement (Revised), Amendments to FASB Interpretation No. 46(R) (Revision of 8/11/05 ED)
[Download] |
11/14/08 | 1620-100 | |
| 09/15/08 | Proposed Statement (Revised), Accounting for Transfers of Financial Assets: an amendment
of FASB Statement No. 140 (Revision of 8/11/05 ED) [Download] |
11/14/08 | 1610-100 | |
| 08/07/08 | Proposed Statement, Earnings per Share—an amendment of FASB Statement No. 128
[Download] |
12/05/08 | 1240-100 | |
| 06/06/08 | Proposed Statement (Revised), Accounting for Hedging Activities—an amendment of FASB Statement No. 133
[Download] |
08/15/08 | 1590-100 | |
| 06/05/08 | Proposed Statement, Disclosure of Certain
Loss Contingencies—an amendment of FASB Statements No. 5 and 141(R) [Download] |
08/8/08 | 1600-100 | |
| 05/30/08 | Proposed FSP FAS 133-b and FIN 45-c, Disclosures about Credit Derivatives and
Certain Guarantees: An Amendment of FASB Statement No. 133 and FASB Interpretation No. 45 [Download] |
06/30/08 | FSP133B45C | |
| 05/29/08 | Proposed Statement, Conceptual Framework for Financial Reporting: The Objective of Financial Reporting and Qualitative Characteristics and Constraints of Decision-Useful Financial Reporting Information
[Download] |
09/29/08 | IASB | |
| 05/29/08 | Preliminary Views, Conceptual Framework for Financial Reporting: The Reporting Entity
[Download] |
09/29/08 | IASB | |
| 05/01/08 | Proposed FSP ARB 43-a, Amendment
of the Inventory Provisions of Chapter 4 of ARB No. 43 [Download] |
06/16/08 | FSPARB43A | |
| 03/28/08 | Invitation to Comment, Reducing Complexity in Reporting Financial Instruments
(Including IASB Discussion Paper, Reducing Complexity in Reporting Financial Instruments) [Download] |
09/19/08 | IASB | |
| 03/18/08 | Proposed FSP FAS 132(R)-a, Employers' Disclosures about Postretirement Benefit Plan Assets
[Download] |
05/02/08 | FSP132RA | |
| 02/27/08 | Proposed FSP SOP 90-7-a, An Amendment
of AICPA Statement of Position 90-7 [Download] |
03/28/08 | FSPSOP907A | |
| 02/22/08 | Proposed FSP FAS 117-a, Endowments of
Not-for-Profit Organizations: Net Asset Classification of Funds Subject to an Enacted Version of the Uniform Prudent Management of Institutional Funds Act, and Enhanced Disclosures [Download] |
04/18/08 | FSPFAS117A | |
| 01/18/08 | Proposed FSP FAS 157-c, Measuring Liabilities under FASB Statement No. 157
[Download] |
02/18/08 | FSPFAS157C | |
| 12/19/07 | Proposed FSP FIN 48-b, Effective Date of FASB Interpretation No. 48 for Nonpublic Enterprises
[Download] |
01/18/08 | FSPFIN48B | |
| 12/14/07 | Proposed FSP FAS 157-b, Effective Date of FASB Statement No. 157
[Download] |
01/16/08 | FSPFAS157B | |
| 11/30/07 | Preliminary Views, Financial Instruments with Characteristics of Equity
[Download] |
05/30/08 | 1550-100 | |
| 11/28/07 | Proposed FSP FAS 157-a, Application of
FASB Statement No. 157 to FASB Statement No. 13 and Its Related Interpretive Accounting Pronouncements That Address Leasing Transactions [Download] |
01/04/08 | FSPFAS157A | |
| 11/26/07 | Proposed FSP FAS 142-f, Determination of the Useful Life of Intangible Assets
[Download] |
01/16/08 | FSPFAS142F | |
| 11/16/07 | Proposed FSP SOP 07-1-a, Effective Date
of AICPA Statement of Position 07-1 [Download] |
12/17/07 | FSPSOP071A | |
| 09/27/07 | Proposed FSP SOP 94-3-a and AAG HCO-a, Omnibus Changes to Consolidation and Equity Method Guidance for Not-for-Profit
Organizations [Download] |
11/30/07 | FSPSOP943A | |
| 08/31/07 | Proposed FSP APB 14-a, Accounting for Convertible Debt Instruments That May Be Settled in Cash upon Conversion (Including Partial Cash Settlement)
[Download] |
10/15/07 | FSPAPB14-A | |
| 08/02/07 | Invitation to Comment, An FASB Agenda Proposal: Accounting for Insurance Contracts
by Insurers and Policyholders, Including the IASB Discussion Paper, Preliminary Views on Insurance Contracts [Download] [267 pages] |
11/16/07 | 1540-100 | |
| 07/24/07 | Proposed FSP FAS 140-d, Accounting for Transfers of Financial Assets and Repurchase Financing Transactions
[Download] |
09/14/07 | FSPFAS140D | |
| 07/23/07 | Proposed Statement 133 Implementation Issue No. E23, Issues Involving the Application of the Shortcut Method under Paragraph 68
[Download] |
09/21/07 | ISSUE-E23 | |
| 04/19/07 | Proposed Statement 133 Implementation
Issue No. C21, Whether Options (Including Embedded Conversion Options) Are Indexed to both an Entity's Own Stock and Currency Exchange Rates [Download] |
05/24/07 | ISSUE-C21 | |
| 04/18/07 | Proposed Statement, Accounting for
Financial Guarantee Insurance Contracts—an interpretation of FASB Statement No. 60 [Download] |
06/18/07 | 1530-100 | |
| 03/13/07 | Proposed FSP FAS 154-a, Considering the Effects of Prior-Year Misstatements When Quantifying Misstatements in Current-Year Financial Statements
[Download] |
04/30/07 | FSPFAS154A | |
| 02/27/07 | Proposed FSP FIN 48-a, Definition of Settlement in FASB Interpretation No. 48
[Download] |
03/28/07 | FSPFIN48A | |
| 01/26/07 | Proposed FSP FAS 128-a, Computational Guidance for Computing Diluted EPS under
the Two-Class Method [Download] |
03/27/07 | FSPFAS128A | |
| 01/15/07 | Invitation to Comment, Valuation Guidance
for Financial Reporting [Download] |
04/15/07 | 1520-100 | |
| 12/13/06 | Proposed FSP FIN 39-a, Amendment of
FASB Interpretation No. 39 [Download] |
01/31/07 | FSPFIN39A | |
| 12/08/06 | Proposed Statement, Disclosures about Derivative Instruments and Hedging Activities—an amendment of FASB Statement No. 133
[Download] |
03/02/07 | 1510-100 | |
| 12/07/06 | Proposed FSP FAS 158-a—Conforming Amendments to the Illustrations in FASB Statements No. 87, No. 88, and No. 106 and
to the Related Staff Implementation Guides [Download] |
01/08/07 | FSPFAS158A | |
| 11/22/06 | Proposed FSP FIN 46(R)-d, Application of FASB Interpretation No. 46(R) to Investment Companies
[Download] |
12/22/06 | FSPFAS46RD | |
| 11/08/06 | Proposed Statement 133 Implementation Issue No. B40, Application of Paragraph
13(b) to Securitized Interests in Prepayable Financial Assets [Download] |
12/08/06 | ISSUE-B40 | |
| 10/26/06 | Proposed FSP FAS 144-c—Classifying and Accounting for a Depreciable Asset as Held-for-Sale When an Equity Method Investment Is Obtained
[Download] |
12/15/06 | FSPFAS144C | |
| 10/23/06 | Proposed FSP FAS 141-b, 142-e, and 144-b, Fair Value Measurements in Business Combinations and Impairment Tests
[Download] |
11/22/06 | FSPFVM-1 | |
| 10/20/06 | Proposed FSP EITF 03-6-a, Determining Whether Instruments Granted in Share-
Based Payment Transactions Are Participating Securities [Download] |
12/19/06 | EITF03-6A | |
| 10/20/06 | Proposed FSP EITF 00-19-b, Accounting for Registration Payment Arrangements
[Download] |
12/04/06 | EITF00-19B | |
| 10/09/06 | Proposed Statement, Not-for-Profit Organizations: Goodwill and Other Intangible Assets Acquired in a Merger or Acquisition: an amendment of FASB Statement No. 142
[Download] |
01/29/07 | 1500-200 | |
| 10/09/06 | Proposed Statement, Not-for-Profit Organizations: Mergers and Acquisitions: a replacement of APB Opinion No. 16 and related interpretive guidance provided in AICPA Audit and Accounting Guides, Not-for-Profit Organizations, and Health Care Organizations
[Download] |
01/29/07 | 1500-100 | |
| 08/02/06 | Proposed FSP FAS 123(R)-f, Technical Corrections of FASB Statement No. 123(R)
[Download] |
09/02/06 | FSP123RF | |
| 07/06/06 | Preliminary Views, Conceptual Framework for Financial Reporting: Objective of Financial Reporting and Qualitative Characteristics of Decision-Useful Financial Reporting Information
[Download] |
11/03/06 | IASB | |
| 06/15/06 | Proposed FSP FAS 126-a, Revision to the Definition of a Public Entity to Include an Obligor for Conduit Debt Securities
[Download] |
07/31/06 | FSPFAS126A | |
| 06/08/06 | Proposed FSP FAS 123(R)-e, Amendment of FASB Staff Position FAS 123(R)-1
[Download] |
07/18/06 | FSP123R-E | |
| 06/08/06 | Invitation to Comment, Enhancing the Financial Accounting and Reporting Standards-Setting Process for Private Companies
[Download] |
08/15/06 | ITC | |
| 05/31/06 | Proposed FSP AUG AIR-a, Accounting for Planned Major Maintenance Activities
[Download] |
07/31/06 | AUGAIR-A | |
| 05/26/06 | Invitation to Comment, Bifurcation of Insurance and Reinsurance Contracts for Financial Reporting
[Download] |
08/24/06 | 1325-100 | |
| 03/31/06 | Proposed Statement, Employers’ Accounting
for Defined Benefit Pension and Other Postretirement Plans: an amendment of FASB Statements No. 87, 88, 106, and 132(R) [Download] |
05/31/06 | 1025-300 | |
| 01/25/06 | Proposed Statement, The Fair Value Option
for Financial Assets and Financial Liabilities—including an amendment of FASB Statement No. 115 [Download] |
04/10/06 | 1250-001 | |
| 01/16/06 | Proposed FSP FAS 123(R)-d, Classification of Options and Similar Instruments Issued as Employee Compensation That Allow for Cash Settlement upon the Occurrence of a Contingent Event
[Download] |
01/31/06 | FSP123R-D | |
| 12/21/05 | Proposed FSP FAS 142-d, Amortization and Impairment of Acquired Renewable Intangible Assets
[Download] |
03/27/06 | FSPFAS142D | |
| 10/21/05 | Proposed FSP FAS 133-a, Accounting for Unrealized Gains (Losses) Relating to Derivative Instruments Measured at Fair Value under Statement 133
[Download] |
11/21/05 | FSPFAS133A | |
| 10/13/05 | Proposed FSP SOP 94-6-a, Nontraditional Loan Products
[Download] |
11/11/05 | FSPSOP946A | |
| 09/30/05 | Invitation to Comment, Selected Issues
Relating to Assets and Liabilities with Uncertainties [Download] |
01/03/06 | 1235-001 | |
| 09/30/05 | Proposed Statement, Earnings per Share—
an amendment of FASB Statement No. 128 [Download] |
11/30/05 | 1240-001 | |
| 09/29/05 | Proposed FSP FIN 46(R)-c, Determining the Variability to Be Considered In Applying FASB Interpretation No. 46(R)
[Download] |
11/30/05 | FSPFIN46RC | |
| 09/23/05 | Proposed FSP FAS 123(R)-c, Transition Election Related to Accounting for the Tax Effects of Share-Based Payment Awards
[Download] |
10/08/05 | FSP123R-C | |
| 09/16/05 | Proposed FSP FAS 123(R)-b, Practical Exception to the Application of Grant Date as Defined in FASB Statement No. 123(R)
[Download] |
10/01/05 | FSP123R-B | |
| 08/11/05 | Proposed Statement, Accounting for Transfers of Financial Assets—an amendment of FASB Statement No. 140
[Download] |
10/10/05 | 1225-001 | |
| 08/11/05 | Proposed Statement, Accounting for Servicing of Financial Assets: an amendment of FASB Statement No. 140
[Download] |
10/10/05 | 1220-001 | |
| 08/11/05 | Proposed Statement, Accounting for Certain Hybrid Financial Instruments: an amendment of FASB Statements No. 133 and 140
[Download] |
10/10/05 | 1210-001 | |
| 08/04/05 | Proposed FSP AAG INV-a, Reporting of Fully Benefit-Responsive Investment Contracts Held by Certain Investment Companies Subject to the AICPA Investment Company Guide
[Download] |
09/19/05 | FSPAAGINVA | |
| 07/21/05 | Proposed FSP FAS 140-c, Clarification of the Application of Paragraphs 40(b) and 40(c) of FASB Statement No. 140
[Download] |
08/22/05 | FSPFAS140C | |
| 07/19/05 | Proposed FSP FAS 13-b, Accounting for Rental Costs Incurred during a Construction Period
[Download] |
08/18/05 | FSPFAS13-B | |
| 07/14/05 | Proposed Interpretation, Accounting for Uncertain Tax Positions: an interpretation of FASB Statement No. 109
[Download] |
09/12/05 | 1215-001 | |
| 07/14/05 | Proposed FSP FAS 13-a, Accounting for a Change or Projected Change in the Timing of Cash Flows Relating to Income Taxes Generated by a Leveraged Lease Transaction
[Download] |
09/12/05 | FSPFAS13-A | |
| 06/30/05 | Proposed Statement, Business Combinations
—a replacement of FASB Statement No. 141 [Download] |
10/28/05 | 1204-001 | |
| 06/30/05 | Proposed Statement, Consolidated Financial Statements, Including Accounting and
Reporting of Noncontrolling Interests in Subsidiaries—a replacement of ARB No. 51 [Download] |
10/28/05 | 1205-001 | |
| 06/28/05 | Proposed FSP FAS 123(R)-a, Classification and Measurement of Freestanding Financial Instruments Originally Issued as Employee Compensation
[Download] |
07/29/05 | FSP123R-A | |
| 06/17/05 | Proposed FSP TB 85-4-a, Accounting for Life Settlement Contracts by Investors
[Download] |
08/01/05 | FSPTB85-4A | |
| 06/09/05 | Proposed FSP FIN 45-b, Application of FASB Interpretation No. 45 to Minimum Revenue Guarantees Granted to a Business or Its Owners
[Download] |
08/08/05 | FSPFIN45B | |
| 04/28/05 | Proposed Statement, The Hierarchy of
Generally Accepted Accounting Principles [Download] |
06/27/05 | 1300-001 | |
| 04/18/05 | Proposed FSP FAS 150-e, Issuer’s Accounting under Statement 150 for Freestanding Warrants and Other Similar Instruments on Shares That Are Redeemable
[Download] |
06/02/05 | FSPFAS150E | |
| 03/11/05 | Proposed FSP APB 18-a, Accounting by an Investor for its Proportionate Share of Other Comprehensive Income of an Investee Accounted for under the Equity Method in Accordance with APB Opinion No. 18, The Equity Method of Accounting for Investments in Common Stock, upon a Loss of Significant Influence
[Download] |
04/25/05 | FSPAPB18A | |
| 03/11/05 | Proposed EITF 00-19-a, Application of EITF Issue No. 00-19, “Accounting for Derivative Financial Instruments Indexed to, and Potentially Settled in, a Company’s Own Stock,” to Freestanding Financial Instruments Originally Issued as Employee Compensation
[Download] |
04/15/05 | EITF00-19A | |
| 03/07/05 | Proposed FSP FAS 143-a, Accounting for Electronic Equipment Waste Obligations
[Download] |
04/21/05 | FSPFAS143A | |
| 03/03/05 | Proposed FSP FAS 131-a, Determining Whether Operating Segments Have “Similar Economic Characteristics” under Paragraph 17 of FASB Statement No. 131, Disclosures about Segments of an Enterprise and Related Information
[Download] |
04/18/05 | FSP131A | |
| 02/04/05 | Proposed FSP FAS 19-a, Accounting for Suspended Well Costs
[Download] |
03/07/05 | FSPFAS19A | |
| 12/22/04 | Proposed FSP SOP 78-9-a, Interaction of AICPA Statement of Position 78-9, Accounting for Investments in Real Estate Ventures, and EITF Issue No. 04-5, "Investor's Accounting for an Investment in a Limited Partnership When the Investor Is the Sole General Partner and the Limited Partners Have Certain Rights."
[Download] |
02/19/05 | FSPSOP789A | |
| 12/08/04 | Proposed FSP EITF 85-24-a, Application of EITF Issue No. 85-24, “Distribution Fees by Distributors of Mutual Funds That Do Not Have a Front-End Sales Charge,” When Cash for the Right to Future Distribution Fees for Shares Previously Sold Is Received from Third Parties
[Download] |
01/07/05 | FSP8524A | |
| 12/06/04 | Proposed FSP FIN 46(R)-b, Implicit Variable Interests Resulting from Related Party Relationships under FASB Interpretation No. 46 (revised December 2003), Consolidation of Variable Interest Entities
[Download] |
01/20/05 | FSP46RB | |
| 11/15/04 | Proposed FSP FAS 109-b, Proposed FSP FAS 109-b Accounting and Disclosure Guidance for the Foreign Earnings Repatriation Provision within the American Jobs Creation Act of 2004
[Download] |
12/01/04 | FSPFAS109 | |
| 11/15/04 | Proposed FSP FAS 109-a, Application of FASB Statement No. 109, Accounting for Income Taxes, for the Tax Deduction Provided to U.S. Based Manufacturers by the American Jobs Creation Act of 2004
[Download] |
12/01/04 | FSPFAS109 | |
| 09/15/04 | Proposed EITF 03-1-b Effective Date of Paragraph 16 of EITF Issue No. 03-1, “The Meaning of Other-Than-Temporary Impairment and Its Application to Certain Investments”
[Download] |
10/29/04 | EITF03-1 | |
| 09/15/04 | Proposed EITF 03-1-a Implementation Guidance for the Application of Paragraph 16 of EITF Issue No. 03-1, “The Meaning of Other-Than-Temporary Impairment and Its Application to Certain Investments”
[Download] |
10/29/04 | EITF03-1A | |
| 08/03/04 | Proposed FSP FAS 140-b Application of EITF Issue No. 85-24, “Distribution Fees by Distributors of Mutual Funds That Do Not Have a Front-End Sales Charge,” When Future Distribution Fees Are Sold to Unrelated Third Parties
[Download] |
09/02/04 | FSPFAS104B | |
| 07/21/04 | Proposed FSP FAS 142-b, Application of FASB Statement No. 142, Goodwill and Other Intangible Assets, to Oil- and Gas-Producing Entities
[Download] |
08/20/04 | FSPFAS142B | |
| 07/19/04 | Proposed FSP FAS 142-c, Application of FASB Statement No. 142, Goodwill and Other Intangible Assets, to Exchange Memberships
[Download] |
08/17/04 | FSPFAS142C | |
| 06/23/04 | Proposed Statement, Fair Value Measurements
[Download] |
09/07/04 | 1201-100 | |
| 06/17/04 | Proposed Statement, Accounting for
Conditional Asset Retirement Obligations an interpretation of FASB Statement No. 143 [Download] |
08/01/04 | 1099-001 | |
| 04/02/04 | Proposed FSP FAS 97-a, Situations in Which Paragraphs 17(b) and 20 of FASB Statement No. 97, Accounting and Reporting by Insurance Enterprises for Certain Long-Duration Contracts and for Realized Gains and Losses from the Sale of Investments, Permit or Require Accrual of an Unearned Revenue Liability
[Download] |
05/03/04 | FSPFAS97A | |
| 03/31/04 | Proposed Statement, Share-Based Payment:
an amendment of FASB Statements No. 123 and 95 [Download] |
06/30/04 | 1102-100 | |
| 03/15/04 | Proposed FSP FIN 46(R)-a Technical Correction of FASB Interpretation No. 46 (revised December 2003), Consolidation of Variable Interest Entities, Relating to Its Effects on Question No. 12 of EITF Issue No. 96-21, “Implementation Issues in Accounting for Leasing Transactions involving Special-Purpose Entities”
[Download] |
04/12/04 | FSPFIN46(R | |
| 03/12/04 | Proposed FSP FAS 106-b, Accounting and Disclosure Requirements Related to the Medicare Prescription Drug, Improvement and Modernization Act of 2003
[Download] |
04/12/04 | FSPFAS106B | |
| 02/25/04 | Proposed FSP FAS 129-a, Disclosure Requirements under FASB Statement No. 129, Disclosure of Information about Capital Structure, Relating to Contingently Convertible Financial Instruments
[Download] |
03/26/04 | FSPFAS129A | |
| 12/15/03 | Proposed Statement, Accounting Changes and Error Corrections: a replacement of APB
Opinion No. 20 and FASB Statement No. 3 [Download] |
04/13/04 | 1200-400 | |
| 12/15/03 | Proposed Statement, Exchanges of Productive Assets: an amendment of APB
Opinion No. 29 [Download] |
04/13/04 | 1200-300 | |
| 12/15/03 | Proposed Statement, Earnings per Share: an amendment of FASB Statement No. 128
[Download] |
04/13/04 | 1200-200 | |
| 12/15/03 | Proposed Statement, Inventory Costs: an amendment of ARB No. 43, Chapter 4
[Download] |
04/13/04 | 1200-100 | |
| 12/11/03 | Proposed FSP FAS 106-a, Accounting and Disclosure Requirements Related to the Medicare Prescription Drug, Improvement and Modernization Act of 2003
[Download] |
12/26/03 | FSPFAS106A | |
| 11/14/03 | Proposed FSP FIN 46-f, Evaluating Whether as a Group the Holders of the Equity Investment at Risk Lack the Direct or Indirect Ability to Make Decisions about an Entity's Activities through Voting Rights or Similar Rights under FASB Interpretation No. 46, Consolidation of Variable Interest Entities
[Download] |
12/14/03 | FSPFIN46-F | |
| 10/31/03 | Proposed Interpretation, Consolidation of Variable Interest Entities: a modification of FASB Interpretation No. 46
[Download] |
12/01/03 | 1082-300 | |
| 10/01/03 | Proposed FSP FAS 150-c, Effective Date and Transition for Mandatorily Redeemable Financial Instruments of Certain Nonpublic Entities of FASB Statement No. 150, Accounting for Certain Financial Instruments with Characteristics of Both Liabilities and Equity
[Download] |
10/31/03 | FSPFAS150C | |
| 10/01/03 | Proposed FSP FAS 144-a, Determination of Cost Basis for Foreclosed Assets under FASB Statement No. 15, Accounting by Debtors and Creditors for Troubled Debt Restructurings, and the Measurement of Cumulative Losses Previously Recognized under Paragraph 37 of FASB Statement No. 144, Accounting for the Impairment or Disposal of Long-Lived Assets
[Download] |
10/24/03 | FSPFAS144A | |
| 10/01/03 | Proposed FSP FAS 150-d Issuers' Accounting for Employee Stock Ownership Plans under FASB Statement No. 150, Accounting for Certain Financial Instruments with Characteristics of both Liabilities and Equity
[Download] |
10/31/03 | FSPFAS150D | |
| 10/01/03 | Proposed FSP FIN 45-a, Whether FASB Interpretation No. 45, Guarantor's Accounting and Disclosure Requirements for Guarantees, Including Indirect Guarantees of Indebtedness of Others, Provides Support for Subsequently Accounting for a Guarantor's Liability at Fair Value
[Download] |
10/31/03 | FSPFIN45-A | |
| 09/20/03 | Proposed FSP FIN 46-e, Effective Date of FASB Interpretation No. 46, Consolidation of Variable Interest Entities, for Certain Interests Held by a Public Entity
[Download] |
10/20/03 | FSPFIN46-E | |
| 09/12/03 | Proposed Statement, Employers’ Disclosures about Pensions and Other Postretirement Benefits: an amendment of FASB Statements No. 87, 88, and 106 and a replacement of
FASB Statement No. 132 [Download] |
10/27/03 | 1025-200 | |
| 09/10/03 | Proposed FSP FIN 46-d, Treatment of Fees Paid to Decision Makers and Guarantors as Described in Paragraph 8 in Determining Expected Losses and Expected Residual Returns of a Variable Interest Entity under FASB Interpretation No. 46, Consolidation of Variable Interest Entities
[Download] |
10/10/03 | FSPFIN46-D | |
| 09/03/03 | Proposed FSP FIN 46-b, Effective Date of FASB Interpretation No. 46, Consolidation of Variable Interest Entities, for Certain Decision Makers
[Download] |
10/03/03 | FSPFIN46-B | |
| 09/03/03 | Proposed FSP FIN 46-a, Effective Date of FASB Interpretation No. 46, Consolidation of Variable Interest Entities, for Nonregistered Investment Companies
[Download] |
10/03/03 | FSPFIN46-A | |
| 08/27/03 | Proposed FSP FAS 150-b, Accounting for Mandatorily Redeemable Shares Requiring Redemption by Payment of an Amount that Differs from the Book Value of Those Shares, under FASB Statement No. 150, Accounting for Certain Financial Instruments with Characteristics of both Liabilities and Equity
[Download] |
09/27/03 | FSPFAS150B | |
| 08/27/03 | Proposed FSP FAS 150-a, Issuer's Accounting for Freestanding Financial Instruments Composed of More Than One Option or Forward Contract Embodying Obligations under FASB Statement No. 150, Accounting for Certain Financial Instruments with Characteristics of both Liabilities and Equity
[Download] |
09/27/03 | FSPFAS150A | |
| 08/01/03 | Proposed FSP FIN 46-c, Impact of Kick-Out Rights Associated with the Decision Maker on the Computation of Expected Residual Returns under Paragraph 8(c) of FASB Interpretation No. 46, Consolidation of Variable Interest Entities
[Download] |
10/03/03 | FSPFIN46-C | |
| 06/10/03 | Proposed Statement, Qualifying Special-Purpose Entities and Isolation of Transferred Assets: an amendment of FASB Statement
No. 140 [Download] |
07/31/03 | 1200-001 | |
| 06/01/03 | Proposed FSP FIN 146-a, Determining Whether a One-Time Termination Benefit Offered in Connection with an Exit or Disposal Activity Is, in Substance, an Enhancement to an Ongoing Benefit Arrangement Subject to FASB Statement No. 112, Employers’ Accounting for Postemployment Benefits
[Download] |
08/13/03 | FSP112 | |
| 06/01/03 | Proposed FSP FAS 143, Applicability of FASB St. 143, Legislative Requirements on Property Owners to Remove and Dispose of Asbestos or Asbestos-Containing Materials
[Download] |
08/13/03 | FSP143 | |
| 04/26/03 | Proposed FSP FIN 46, Calculation of Expected Losses
[Download] |
05/26/03 | FIN46 | |
| 04/26/03 | Proposed FSP FIN 46, Transition Requirements for Initial Application of FIN 46
[Download] |
05/26/03 | FIN46 | |
| 04/26/03 | Proposed FSP FIN 46, Application of Paragraph 5 When Variable Interests in Specified Assets of a Variable Interest Entity Are Not Considered Interests in the Entity Under Paragraph 12
[Download] |
05/26/03 | FIN46 | |
| 04/26/03 | Proposed FSP FIN 46, Reporting Variable Interests in Specified Assets of Variable Interest Entities as Separate Variable Interest Entities
[Download] |
05/26/03 | FIN46 | |
| 04/26/03 | Proposed FSP FIN 46, Treatment of Fees Paid to Decision Makers and Guarantors in Determining Expected Losses and Expected Residual Returns of a Variable Interest Entity
[Download] |
05/26/03 | FIN46 | |
| 04/26/03 | Proposed FSP FIN 46, Applicability of FIN 46 to Entities Subject to the AICPA Audit and Accounting Guide, Health Care Organizations
[Download] |
05/26/03 | FIN46 | |
| 02/20/03 | Proposed Statement, Accounting for Real Estate Time-Sharing Transactions: an amendment of FASB Statements No.
66 and 67 [Download] |
04/30/03 | 1063-100 | |
| 11/18/02 | Invitation to Comment, Accounting for Stock-Based Compensation: A Comparison of FASB Statement No. 123, Accounting for Stock-Based Compensation, and Its Related Interpretations, and IASB Proposed IFRS, Share-based Payment
[Download] |
02/01/03 | 1102-001 | |
| 10/21/02 | Proposal—Principles-Based Approach to U.S. Standard Setting
[Download] |
01/03/03 | 1125-001 | |
| 10/04/02 | Proposed Statement, Accounting for Stock-Based Compensation-Transition and
Disclosure: and amendment of FASB Statement No. 123 [Download] |
11/04/02 | 1101-001 | |
| 06/28/02 | Proposed Interpretation, Consolidation of
Certain Special-Purpose Entities: an interpretation of APB No. 51 [Download] |
08/30/02 | 1082-200 | |
| 05/22/02 | Proposed Interpretation, Guarantor’s Accounting and Disclosure Requirements for Guarantees, Including Indirect Guarantees of Indebtedness of Others: an interpretation of FASB
Statements No. 5, 57, and 107 [Download] |
06/21/02 | 1124-001 | |
| 05/10/02 | Proposed Statement, Acquisitions of Certain Financial Institutions: an amendment of FASB Statements No. 72 and No. 144 and FASB Interpretation No. 9
[Download] |
06/24/02 | 1019-002 | |
| 05/01/02 | Proposed Statement, Amendment of Statement 133 on Derivative Instruments and Hedging Activities
[Download] |
07/01/02 | 1100-163 | |
| 02/14/02 | Proposed Statement (Revised), Rescission of FASB Statements No. 4, 44, and 64 and Technical Corrections—Amendment of FASB Statement No. 13 (Revision of 11/15/01 ED)
[Download] |
03/18/02 | 1031-001R |
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1Changes to the GAAP Taxonomy are available on the Proposed GAAP Taxonomy Improvements page.
Exposure documents issued prior to 2002 and related comment letters are available upon request through the Online Public Reference Request Form.