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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 January 05, 2023)
Current Stage: Exposure Draft
Estimated Completion: Q1 2023
(Updated January 26, 2023)
Current Stage: Initial Deliberations
(Updated January 11, 2023)
Current Stage: Initial Deliberations
(Updated November 10, 2020)
Current Stage: Exposure Draft Redeliberations
(Updated January 23, 2023)
EITF 21-A
Current Stage: Final Standard
Estimated Completion: Q1 2023
(Updated October 17, 2022)
Current Stage: Initial Deliberations
(Updated December 16, 2022)
Current Stage: Exposure Draft Redeliberations
(Updated January 20, 2023)
Current Stage: Exposure Draft
Estimated Completion: Q1 2023
(Updated July 12, 2022)
Current Stage: Exposure Draft Redeliberations
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 January 13, 2023)
Current Stage: Initial Deliberations
(Updated July 06, 2022)
Current Stage: Exposure Draft Redeliberations
(Updated December 21, 2022)
Current Stage: Exposure Draft
Estimated Completion: Q1 2023
(Updated December 02, 2022)
Current Stage: Exposure Draft Redeliberations
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
(Updated November 02, 2022)
Current Stage: Exposure Draft Redeliberations
RESEARCH
Projects that may be considered for the technical agenda at a future date as issues and potential alternative solutions are identified.