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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.
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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: Exposure Draft
Estimated Completion: Comments Due June 6, 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 November 10, 2020)
Current Stage: Final ASU
Estimated Completion: 2H 2023
(Updated April 05, 2023)
Current Stage: Exposure Draft
Estimated Completion: 2Q 2023
(Updated April 28, 2023)
EITF 23-A
Current Stage: Deliberations
Estimated Completion: Ongoing
(Updated April 05, 2023)
Current Stage: Final ASU
Estimated Completion: 2Q/3Q 2023
(Updated May 15, 2023)
Current Stage: Exposure Draft
Estimated Completion: Comments Due July 10, 2023
(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: 2Q 2023
(Updated May 19, 2023)
Current Stage: Final ASU
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: 2Q/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
(Updated March 29, 2023)
Current Stage: Final Concepts
Estimated Completion: 2Q 2023
RESEARCH
Projects that may be considered for the technical agenda at a future date as issues and potential alternative solutions are identified.