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The FASB prepares a project plan to communicate information about its standards-setting activities to stakeholders. The project plan lists all agenda projects and includes:
  • Estimated publication dates (Discussion Papers (D), Exposure Drafts (Es), and Final Accounting Standards Updates or Final Conceptual Framework chapters (Fs).)
  • Comment periods expected to close (indicated by a C)
  • Roundtable meetings or other public forums planned (indicated by an R)
The FASB sets standards following established due process procedures that include extensive consultation. This project plan is subject to change as a result of those consultations or for other reasons.

The project plan includes links to staff prepared project summaries that describe Board decisions and provide other information. The decisions are tentative and do not change current accounting. Official positions of the FASB are determined only after extensive due process and deliberations.


Current Technical Plan 2014
JOINT FASB/IASB PROJECTS: 2Q 2H
Revenue Recognition
(Updated January 13, 2014)
F  
Accounting for Financial Instruments
(Updated September 30, 2013)
   
  Classification and Measurement
(Updated March 14, 2014)
  F
  Impairment
(Updated March 19, 2014)
  F
Leases
(Updated March 28, 2014)
   
  2014
FASB PROJECTS: 2Q 2H
Development Stage Entities
(Updated March 5, 2014)
F  
Transfers and Servicing: Repurchase Agreements and Similar Transactions 
(Updated March 14, 2014)
F  
Investment Companies: Disclosures about Investments in Another Investment Company
(Updated April 8, 2014)
E  
Financial Statements of Not-for-Profit Entities
(Updated March 19, 2014)
  E
Technical Corrections and Improvements (next phase)
(Updated March 19, 2014)
  E
Disclosure Framework
(Updated April 7, 2014)
   
  Board's Decision Process
(Updated March 4, 2014)
  C
  Entity's Decision Process
(Updated April 7, 2014)
   
Accounting for Goodwill for Public Business Entities and Not-for-Profits
(Updated March 31, 2014)
   
Accounting for Government Assistance
(Updated March 13, 2014)
   
Clarifying the Definition of a Business
(Updated July 11, 2013)
   
Consolidation: Principal versus Agent Analysis
(Updated April 15, 2014)
   
Going Concern
(Updated April 1, 2014)
   
Insurance (formerly the Insurance Contracts project)
(Updated March 14, 2014)
   
    Disclosures about Short-Duration Contracts
   
    Targeted Improvements to the Accounting for Long-Duration Contracts
   
  2014
FASB RESEARCH PROJECTS: 2Q 2H
  Accounting Issues in Employee Benefit Plan Financial Statements
   
Accounting for Financial Instruments—Hedging1
(Updated February 6, 2014)
   
Accounting for Financial Instruments: Interest Rate Disclosures1
(Updated November 8, 2012)
   
  Accounting for Tax Credits
   
Conceptual Framework1
(Updated as of March 13, 2014)
   
Financial Statement Presentation1
(Updated May 3, 2011)
   
  Liabilities & Equity—Short-term Improvements
   
  Pensions—Cash Balance Plans
   
  Simplification Initiative
   
  2014
EMERGING ISSUES TASK FORCE PROJECTS: 2Q 2H
Accounting for Share-Based Payments When the Terms of an Award Allow a Performance Target to Be Achieved After the Requisite Service
Period (13-D)
F  
Recognition of New Accounting Basis (Pushdown) in Certain Circumstances (12-F) E  
Accounting for the Effect of a Federal Housing Administration Guarantee (13-F) C  
Measuring the Financial Liabilities of a Consolidated Collateralized Financing Entity (12-G)
  F
Determining Whether the Host Contract in a Hybrid Financial Instrument Is More Akin to Debt or to Equity (13-G)   F
  2014
PRIVATE COMPANY COUNCIL PROJECTS: 2Q 2H
  PCC Issue No. 13-01A, Accounting for Identifiable Intangible Assets in a Business Combination
 
 
___________________

1This project currently is on the Board's technical agenda.

Codes:
 
C – Comment Deadline  
D – Discussion Paper  
E – Exposure Draft 
F – Final Document 
R – Roundtable Discussion