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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.
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.
Current Stage: Exposure Draft
Estimated Completion: Q1 2023
Current Stage: Initial Deliberations
Current Stage: Initial Deliberations
Current Stage: Exposure Draft Redeliberations
EITF 21-A
Current Stage: Final Standard
Estimated Completion: Q1 2023
Current Stage: Initial Deliberations
Current Stage: Exposure Draft Redeliberations
Current Stage: Exposure Draft
Estimated Completion: Q1 2023
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.
Current Stage: Initial Deliberations
Current Stage: Exposure Draft Redeliberations
Current Stage: Exposure Draft
Estimated Completion: Q1 2023
Current Stage: Exposure Draft Redeliberations
FRAMEWORK
Projects involving the Conceptual Framework, which is a tool the Board uses in setting standards.
Current Stage: Exposure Draft Comment Period
Estimated Completion: February 21, 2023
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.