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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: Final ASU
Estimated Completion: 4Q 2023
Current Stage: Board Deliberations
Estimated Completion: Ongoing
Current Stage: Board Deliberations
Estimated Completion: Ongoing
Current Stage: Board Deliberations
Estimated Completion: Ongoing
Current Stage: Board Deliberations
Estimated Completion: Ongoing
Current Stage: Final ASU
Estimated Completion: 1Q 2024
Current Stage: Final ASU
Estimated Completion: 1Q 2024
EITF 23-A
Current Stage: Exposure Draft
Estimated Completion: 4Q 2023
Current Stage: Final ASU
Estimated Completion: 1Q 2024
Current Stage: Board Deliberations
Estimated Completion: Ongoing
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.
Current Stage: Roundtable
Estimated Completion: Date of Roundtable: 12/13/2023
Current Stage: Final ASU
Estimated Completion: 4Q 2023
Current Stage: Exposure Draft
Estimated Completion: 2Q 2024
Current Stage: Board Deliberations
Estimated Completion: Ongoing
FRAMEWORK
Projects involving the Conceptual Framework, which is a tool the Board uses in setting standards.
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 |