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 March 27, 2023)

Current Stage: Final ASU

Estimated Completion: 4Q 2023

(Updated April 17, 2023)

Current Stage: Board Deliberations

Estimated Completion: Ongoing

(Updated January 11, 2023)

Current Stage: Board Deliberations

Estimated Completion: Ongoing

(Updated November 10, 2020)

Current Stage: Board Deliberations

Estimated Completion: Ongoing

(Updated April 28, 2023)

EITF 23-A

Current Stage: Deliberations

Estimated Completion: Ongoing

(Updated April 05, 2023)

Current Stage: Final ASU

Estimated Completion: 3Q 2023

(Updated June 07, 2023)

Current Stage: Exposure Draft

Estimated Completion: Comments Due July 10, 2023

 

Completed Stages

Current and Forthcoming

Added to Agenda

Board Deliberations

Exposure Draft
Estimated Date:
Comments Due July 10, 2023

Exposure Draft Comment Period

Board Deliberations

Final ASU

 
10 74
(Updated February 16, 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 March 31, 2023)

Current Stage: Exposure Draft

Estimated Completion: 3Q 2023

(Updated March 21, 2023)

Current Stage: Final ASU

Estimated Completion: 4Q 2023

(Updated December 02, 2022)

Current Stage: Exposure Draft

Estimated Completion: 2H 2023

(Updated October 17, 2022)

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 May 22, 2023)

Current Stage: Exposure Draft

Estimated Completion: 3Q 2023

(Updated May 22, 2023)

Current Stage: Final Concepts

Estimated Completion: 3Q 2023

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