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 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 06, 2023)

EITF 23-A

Current Stage: Exposure Draft

Estimated Completion: 4Q 2023

(Updated December 07, 2023)

Current Stage: Board Deliberations

Estimated Completion: Ongoing

 

Completed Stages

Current and Forthcoming

Added to Agenda

Board Deliberations
Estimated Date:
Ongoing

Exposure Draft

Exposure Draft Comment Period

Board Deliberations

Final ASU

 
11 75
(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

 
 
2 66
(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.

rssIcon Accounting for and Disclosure of Intangibles
rssIcon Accounting for Commodities
rssIcon Consolidation for Business Entities
rssIcon Financial Key Performance Indicators for Business Entities
rssIcon Statement of Cash Flows
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