Projects
EXPOSURE DOCUMENTS
The full text of the exposure documents listed below can be downloaded by their corresponding links.
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Joint FASB/IASB Projects (Updated: March 19, 2009)
FASB Projects (Updated: October 13, 2009)
| DOCUMENT | COMMENT DEADLINE | STATUS |
| JOINT FASB/IASB PROJECTS | ||
| Conceptual Framework Project | ||
| Exposure Draft, Conceptual Framework for Financial Reporting: The Objective of Financial Reporting and Qualitative Characteristics and Constraints of Decision-Useful Financial Reporting Information (issued 5/29/08) [Download] | 9/29/08 | Redeliberations |
| Preliminary Views, Conceptual Framework for Financial Reporting: The Reporting Entity (issued 5/29/08) [Download] | 9/29/08 | Redeliberations |
| Standards Projects | ||
| Discussion Paper, Leases: Preliminary Views (issued 03/19/09) [Download] | 7/17/09 | Deliberations |
| Discussion Paper, Preliminary Views on Revenue Recognition in Contracts with Customers (issued 12/19/08) [Download] | 6/19/09 | Deliberations |
| Discussion Paper, Preliminary Views on Financial Statement Presentation (issued 10/16/08) [Download] | 4/14/09 | Deliberations |
| Proposed Statement (Revised), Earnings per Share—an amendment of FASB Statement No. 128 (issued 8/07/08) [Download] | 12/05/08 | Redeliberations |
| Preliminary Views, Financial Instruments with Characteristics of Equity (issued 11/30/07) [Download] | 5/30/08 | Deliberations |
| Invitation to Comment, Selected Issues Relating to Assets and Liabilities with Uncertainties (issued 9/30/05) [Download] | 1/3/06 | Comments will be considered in the measurement phase of the project |
| FASB PROJECTS | ||
| New—Proposed Accounting Standards Update—Derivatives and Hedging (Topic 815): Scope Exception Related to Embedded Credit Derivatives (issued 10/13/09) [Download] |
11/12/09 | Redeliberations |
| Proposed Accounting Standards Update—Research and Development (Topic 730): Research and Development Assets Acquired and Contingent Consideration Issued in an Asset Acquisition (A Consensus of the FASB Emerging Issues Task Force) (issued 9/30/09) [Download] |
10/26/09 | Redeliberations |
| Proposed Accounting Standards Update—Financial Services—Insurance (Topic 944): Consideration of an Insurer’s Accounting for Majority-Owned Investments When Ownership Is through a Separate Account (A Consensus of the FASB Emerging Issues Task Force) (issued 9/30/09) [Download] |
10/26/09 | Redeliberations |
| Proposed Accounting Standards Update—Equity (Topic 505) and Earnings per Share (Topic 260): Accounting for Stock Dividends, Including Distributions to Shareholders with Components of Stock and Cash (A Consensus of the FASB Emerging Issues Task Force) (issued 9/30/09) [Download] |
10/26/09 | Redeliberations |
| Proposed Accounting Standards Update—Extractive Industries—Oil and Gas (Topic 932): Oil and Gas Reserve Estimation and Disclosures (issued 9/15/09) [Download] |
10/15/09 | Redeliberations |
| Proposed Accounting Standards Update—Fair Value Measurements and Disclosures (Topic 820): Improving Disclosures about Fair Value Measurements (issued 8/28/09) [Download] |
10/12/09 | Redeliberations |
| Proposed Accounting Standards Update—Consolidation (Topic 810): Accounting and Reporting for Decreases in Ownership of a Subsidiary—a Scope Clarification (issued 8/28/09) [Download] |
9/28/09 | Redeliberations |
| Proposed Statement, Disclosures about the Credit Quality of Financing Receivables and the Allowance for Credit Losses (issued 6/24/09) [Download] |
8/24/09 | Redeliberations |
| Proposed Statement, Rescission of FASB Technical Bulletin No. 01-1, Nullification of EITF Topics No. D-33 and No. D-67, Amendments, and Technical Corrections (issued 03/16/09) [Download] | 05/15/09 | Redeliberations |
| Proposed Statement, Going Concern (issued 10/09/08) [Download] | 12/08/08 | Redeliberations |
| Proposed Statement, Accounting for Hedging Activities—an amendment of FASB Statement No. 133 (issued 6/6/08) [Download] | 8/15/08 | Comments received will be addressed in the Accounting for Financial Instruments project. |
| Proposed Statement, Disclosure of Certain Loss Contingencies—an amendment of FASB Statements No. 5 and 141(R) (issued 6/5/08) [Download] | 8/8/08 | Redeliberations |
| Proposed Statement, Consolidated Financial Statements: Purpose and Policy (issued 2/23/99)
Front Matter through Appendix A |
Some issues were addressed in FIN 46(R). Other issues will be addressed in the joint FASB/IASB consolidations research project after related issues are addressed in the joint FASB/IASB conceptual framework project. | |
| Proposed FSP FAS 144-d, Amending the Criteria for Reporting a Discontinued Operation ( issued 9/25/08) [Download] |
1/23/09 | Redeliberations |
| Proposed Statement 133 Implementation Issue No. F9, Hedging a Portion of a Portfolio of Fixed-Rate Loans (issued 1/01) [Download] | 2/23/01 | Open |