TECHNICAL AGENDA

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The Technical Agenda Overview provides important information about current FASB projects at a glance, including status updates and expected issuance timelines for due process documents and final standards.

If there is an Exposure Draft for a project (either current or archived), it may be accessed by clicking the Exposure Draft link located in the "completed stages" list.
 
STANDARDS SETTING
ALL PROJECTS
Recognition & Measurement
Presentation & Disclosure
Framework
RESEARCH

RECOGNITION & MEASUREMENT

Projects involving whether, and at what amount, to include items on the face of the financial statements. Broad recognition and measurement projects involve fundamental changes.

(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 September 18, 2023)

EITF 23-A

Current Stage: Deliberations

Estimated Completion: Ongoing

(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

 

Completed Stages

Current and Forthcoming

Added to Agenda

Board Deliberations

Exposure Draft
Estimated Date:
Comments Due October 30, 2023

Exposure Draft Comment Period

Board Deliberations

Final ASU

 
2 66
(Updated September 07, 2023)

Current Stage: Final ASU

Estimated Completion: 4Q 2023

(Updated December 02, 2022)

Current Stage: Exposure Draft

Estimated Completion: 2H 2023

(Updated August 08, 2023)

Current Stage: Final ASU

Estimated Completion: 3Q 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

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