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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 September 14, 2023)
Current Stage: Final ASU
Estimated Completion: 4Q 2023
(Updated September 27, 2023)
Current Stage: Board Deliberations
Estimated Completion: Ongoing
(Updated October 18, 2023)
Current Stage: Board Deliberations
Estimated Completion: Ongoing
(Updated November 07, 2023)
Current Stage: Board Deliberations
Estimated Completion: Ongoing
(Updated November 10, 2020)
Current Stage: Board Deliberations
Estimated Completion: Ongoing
(Updated October 13, 2023)
Current Stage: Final ASU
Estimated Completion: 1Q 2024
(Updated July 18, 2023)
Current Stage: Final ASU
Estimated Completion: 1Q 2024
(Updated October 06, 2023)
EITF 23-A
Current Stage: Exposure Draft
Estimated Completion: 4Q 2023
(Updated November 08, 2023)
Current Stage: Final ASU
Estimated Completion: 1Q 2024
(Updated December 07, 2023)
Current Stage: Board Deliberations
Estimated Completion: Ongoing
(Updated October 19, 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: Roundtable
Estimated Completion: Date of Roundtable: 12/13/2023
(Updated September 07, 2023)
Current Stage: Final ASU
Estimated Completion: 4Q 2023
(Updated November 30, 2023)
Current Stage: Exposure Draft
Estimated Completion: 2Q 2024
(Updated November 14, 2023)
Current Stage: Board Deliberations
Estimated Completion: Ongoing
FRAMEWORK
Projects involving the Conceptual Framework, which is a tool the Board uses in setting standards.
(Updated November 14, 2023)
Current Stage: Exposure Draft
Estimated Completion: 4Q 2023
RESEARCH
Projects that may be considered for the technical agenda at a future date as issues and potential alternative solutions are identified.
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Accounting for and Disclosure of Intangibles |
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Accounting for Commodities |
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Consolidation for Business Entities |
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Financial Key Performance Indicators for Business Entities |
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Statement of Cash Flows |