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| 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 |
Out for Comment |
| Preliminary Views, Conceptual Framework for Financial Reporting: The Reporting Entity (issued 5/29/08) [Download] |
9/29/08 |
Out for Comment |
| 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 |
| Standards Projects |
| Proposed Statement (Revised), Earnings per Share—an amendment of FASB Statement No. 128 (issued 8/07/08) [Download] |
12/05/08 |
Out for Comment |
Invitation to Comment, Reducing Complexity in Reporting Financial Instruments
(Including IASB Discussion Paper, Reducing Complexity in Reporting Financial Instruments) (issued 03/28/08) [Download] |
9/19/08 |
Out for Comment |
| Preliminary Views, Financial Instruments with Characteristics of Equity (issued 11/30/07) [Download] |
5/30/08 |
Deliberations |
| FASB PROJECTS |
| New—Proposed Statement, Going Concern (issued 10/09/08) [Download]
|
12/08/08 |
Out for Comment |
| New—Proposed Statement, Subsequent Events (issued 10/09/08) [Download]
|
12/08/08 |
Out for Comment |
Proposed Statement, Accounting for Transfers of Financial Assets—an amendment
of FASB Statement No. 140 (issued 9/15/08) [Download]
(Appendix C—Amendments to Other Authoritative Literature in the proposed Statement, Accounting for Transfers of Financial Assets, was posted to the website September 19, 2008)
[Download]
|
11/14/08 |
Out for Comment |
| Proposed Statement, Amendments to FASB Interpretation No. 46(R) (issued 9/15/08) [Download] |
11/14/08 |
Out for Comment |
| Proposed Statement, Accounting for Hedging Activities—an amendment of FASB Statement No. 133 (issued 6/6/08) [Download] |
8/15/08 |
Redeliberations |
| 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 |
| The FASB and its Staff Request Additional Comments on a Potential Revision to the October 2006 Proposed Statement, Not-for-Profit Organizations: Mergers and Acquisitions, and Seek Field Visit Volunteers (posted 5/9/08) [Download] |
7/8/08 |
Redeliberations |
| Proposed Statement, Not-for-Profit Organizations: Mergers and Acquisitions (issued 10/9/06) [Download] |
1/29/07 |
Redeliberations |
| Proposed Statement, Not-for-Profit Organizations: Goodwill and Other Intangible Assets Acquired in a Merger or Acquisition—an amendment of FASB Statement No. 142 (issued 10/9/06) [Download] |
1/29/07 |
Redeliberations |
| Proposed Statement, Accounting for Transfers of Financial Assets—an amendment of FASB Statement No. 140 (issued 8/11/05) [Download] |
10/10/05 |
Redeliberations |
| Proposed Statement, Consolidated Financial Statements: Purpose and Policy (issued 2/23/99)
Front Matter through Appendix A
[Download]
Appendix B and C
[Download] |
|
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. |
|
New—Proposed FSP FAS 144-d, Amending the Criteria for Reporting a Discontinued Operation (issued 9/25/08) [Download] |
1/23/09 |
Out for Comment |
Proposed FSP FAS 140-e and
FIN 46(R)-e, Disclosures about Transfers of Financial Assets and Interests in Variable Interest Entities (issued 9/15/08) [Download] |
10/15/08 |
Out for Comment |
Proposed FSP ARB 43-a—Amendment
of the Inventory Provisions of Chapter 4 of
ARB No. 43 (issued 05/01/08) [Download] |
6/16/08 |
Redeliberations |
|
Proposed FSP FAS 132(R)-a—Employers’ Disclosures about Postretirement Benefit Plan Assets (issued 03/18/08) [Download] |
5/02/08 |
Redeliberations |
|
Proposed FSP FAS 157-c—Measuring Liabilities under FASB Statement No. 157 (issued 01/18/08) [Download] |
2/18/08 |
Redeliberations |
|
Proposed FSP FAS 154-a—Considering the Effects of Prior-Year Misstatements When Quantifying Misstatements in Current-Year Financial Statements (issued 03/13/07) [Download] |
|
The Board decided not to issue a final FSP at this time and removed this item from its agenda. |
|
Proposed FSP FAS 128-a—Computational Guidance for Computing Diluted EPS under the Two-Class Method (issued 01/26/07) [Download] |
|
The Board agreed to codify the guidance in the proposed FSP into Statement 128 through its agenda project on Earnings per Share, rather than that guidance being issued in the form of a final FSP. |
| Proposed FSP FAS 144-c—Classifying and Accounting for a Depreciable Asset as Held-for-Sale When an Equity Method Investment Is Obtained (issued 10/26/06) [Download] |
|
The Board decided not to finalize the proposed FSP. |
| New—Proposed EITF Consensus, EITF Issue No. 08-6, "Equity Method Investment Accounting Considerations" (issued 10/01/08) [Download] |
10/22/08 |
Out for Comment |
| New—Proposed EITF Consensus, EITF Issue No. 08-7, "Accounting for Defensive Intangible Assets" (issued 10/01/08) [Download] |
10/22/08 |
Out for Comment |
| New—Proposed EITF Consensus, EITF Issue No. 08-8, "Accounting for an Instrument (or an Embedded Feature) with a Settlement Amount That Is Based on the Stock of an Entity's Consolidated Subsidiary" (issued 10/01/08) [Download] |
10/22/08 |
Out for Comment |
Proposed Statement 133 Implementation
Issue No. C21, Whether Options (Including Embedded Conversion Options) Are Indexed to both an Entity’s Own Stock and Currency Exchange Rates (issued 04/19/07) [Download] |
5/24/07 |
At the June 25, 2008 Board meeting, the FASB chairman announced the removal from the Board’s agenda of proposed Statement 133 Implementation Issue No. C21 because it was resolved by the consensus in EITF Issue 07-5, "Determining Whether an Instrument (or Embedded Feature) Is Indexed to an Entity's Own Stock." |
| Proposed Statement 133 Implementation Issue No. H17, Foreign Currency Hedges: Hedging Functional-Currency- Equivalent Proceeds to Be Received from a Forecasted Foreign-Currency-Denominated Debt Issuance (issued 12/28/06) |
|
The Board decided not to issue a final Implementation Issue and removed this project from its agenda. The Board will consider at a future date whether to address the application of cash flow hedging and other issues within a broader derivatives project. |
| 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 |
| Proposed Statement 133 Implementation Issue No. B12, Beneficial Interests Issued by Qualifying Special-Purpose Entities (issued 10/99) [Download] |
7/1/02 |
Open; revised 6/16/06 |
Invitation to Comment, An FASB Agenda Proposal: Accounting for Insurance Contracts
by Insurers and Policyholders, Including the IASB Discussion Paper, Preliminary Views on Insurance Contracts (issued 08/02/07) [Download] [267 pages] |
11/16/07 |
Agenda decision planned for fourth quarter 2008. |
| Invitation to Comment, Bifurcation of Insurance and Reinsurance Contracts for Financial Reporting (issued 5/26/06) [Download] |
8/24/06 |
At the June 11, 2008 Board meeting, the FASB chairman announced that the Board plans to consider at a future date whether to address insurance accounting in a joint project with the IASB. |
