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Current Projects - FASB Explore FASB's current projects and initiatives on accounting standards and financial reporting improvements
FASB Technical Agenda Overview RESEARCH PROJECTS Accounting for and Disclosure of Intangibles Accounting for Commodities Accounting for Derivatives Agenda Consultation Consolidation for Business Entities Financial Key Performance Indicators for Business Entities Hedge Accounting Statement of Cash Flows
Topic 815—Derivatives Scope Refinements - fasb. org In response to that feedback, the Board added this project to its technical agenda On July 23, 2024, the Board issued the proposed Accounting Standards Update (ASU)
The FASB Technical Agenda: Current Projects and Process The Standard Setting Lifecycle Once a project is formally added to the technical agenda, it enters a multi-phase standard-setting lifecycle The process begins with initial deliberations by the FASB board and research by the FASB staff
July 2025 Technical Plan - storage. fasb. org RESEARCH PROJECTS Accounting for and Disclosure of Intangibles Accounting for Commodities Accounting for Derivatives Agenda Consultation Consolidation for Business Entities Financial Key Performance Indicators for Business Entities Hedge Accounting Statement of Cash Flows
Objective Research - FASB This research project will consider potential refinements to Topic 815, Derivatives and Hedging, to address stakeholder feedback on the accounting for derivative contract modifications, the bifurcation criteria for an embedded derivative, and other related areas
A Researcher’s Guide to FASB’s Agenda - American Accounting Association Research Projects • for and disclosure of intangibles, Agenda consultation, Effect of sale restrictions on fair value measurements, Hedge accounting – phase 2, and Targeted improvements to the statement of cash flows The full technical agenda, consisting of 20+ projects, can be found here
Project History-Topic 815—Derivatives Scope Refinements - fasb. org On July 23, 2024, the Board issued proposed Accounting Standards Update, Derivatives and Hedging (Topic 815) and Revenue from Contracts with Customers (Topic 606): Derivatives Scope Refinements and Scope Clarification for a Share-Based Payment from a Customer in a Revenue Contract The due date for comment letters was October 21, 2024
Tentative Board Decisions 01-15-25 - fasb. org Next Steps The Board directed staff to proceed with additional research and analysis on the proposed Accounting Standards Update Agenda prioritization—credit risk transfer (CRT) transactions The Board discussed staff research and analysis on a recent agenda request to add disclosure requirements to the Codification for CRT transactions
FASB Technical Agenda Overview RESEARCH PROJECTS Accounting for and Disclosure of Intangibles Accounting for Commodities Agenda Consultation Consolidation for Business Entities Definition of a Derivative Financial Key Performance Indicators for Business Entities Statement of Cash Flows