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 February 08, 2023)

Current Stage: Exposure Draft

Estimated Completion: Q1 2023

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 December 21, 2022)

Current Stage: Exposure Draft

Estimated Completion: Q1 2023

 
 
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FRAMEWORK

Projects involving the Conceptual Framework, which is a tool the Board uses in setting standards.

(Updated November 22, 2022)

Current Stage: Exposure Draft Comment Period

Estimated Completion: February 21, 2023

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