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The Technical Agenda Overview provides important information about current FASB projects at a glance, including status updates and expected issuance timelines for due process documents and final standards.
If there is an Exposure Draft for a project (either current or archived), it may be accessed by clicking the Exposure Draft link located in the "completed stages" list.
STANDARDS SETTING
ALL PROJECTS
Recognition & Measurement
Presentation & Disclosure
Framework
RESEARCH
RECOGNITION & MEASUREMENT
Projects involving whether, and at what amount, to include items on the face of the financial statements. Broad recognition and measurement projects involve fundamental changes.
(Updated September 14, 2023)
Current Stage: Final ASU
Estimated Completion: 4Q 2023
(Updated September 27, 2023)
Current Stage: Board Deliberations
Estimated Completion: Ongoing
(Updated July 25, 2023)
Current Stage: Board Deliberations
Estimated Completion: Ongoing
(Updated November 10, 2020)
Current Stage: Board Deliberations
Estimated Completion: Ongoing
(Updated November 10, 2020)
Current Stage: Final ASU
Estimated Completion: 2H 2023
(Updated July 18, 2023)
Current Stage: Final ASU
Estimated Completion: 1Q 2024
(Updated September 18, 2023)
EITF 23-A
Current Stage: Deliberations
Estimated Completion: Ongoing
(Updated June 07, 2023)
Current Stage: Final ASU
Estimated Completion: 4Q 2023
(Updated August 11, 2023)
Current Stage: Board Deliberations
Estimated Completion: Ongoing
PRESENTATION & DISCLOSURE
Presentation projects involve the display of line items, totals, and subtotals on the face of the financial statements while disclosure projects relate to information included in the notes to the financial statements.
(Updated August 01, 2023)
Current Stage: Exposure Draft
Estimated Completion: Comments Due October 30, 2023
(Updated May 19, 2023)
Current Stage: Final ASU
Estimated Completion: 3Q 2023
(Updated September 07, 2023)
Current Stage: Final ASU
Estimated Completion: 4Q 2023
(Updated December 02, 2022)
Current Stage: Exposure Draft
Estimated Completion: 2H 2023
FRAMEWORK
Projects involving the Conceptual Framework, which is a tool the Board uses in setting standards.
(Updated July 19, 2023)
Current Stage: Exposure Draft
Estimated Completion: 3Q 2023
RESEARCH
Projects that may be considered for the technical agenda at a future date as issues and potential alternative solutions are identified.