FASB/IASB Joint Transition Resource Group for Revenue Recognition

FASB Project Update

Learn more about projects related to issues identified by the TRG. Current projects include:
  1. Identifying Performance Obligations and Licensing
  2. Narrow-Scope Improvements and Practical Expedients
  3. Principal versus Agent (reporting revenue gross versus net)
>> More

Effective Date Deferred

The Financial Accounting Standards Board (FASB) issued an Accounting Standards Update that defers the effective date of its new revenue recognition standard by one year.
>> More

Meetings

Information on past and upcoming meetings.
>> More
  • FASB Project Update FASB Projects to Address TRG Identified Issues
  • Effective Date Deferred FASB Issues Guidance Deferring Effective Date of Revenue Recognition Standard
  • Meetings Information on Past and Upcoming Meetings

About the Group

  • Purpose of the Group
  • Operating Procedures
  • Contact Information
>> More



Meetings



Scheduled meetings and instructions on how to attend
>> More

Group Members

The members of the TRG include those with knowledge and experience in revenue recognition under U.S. GAAP and/or IFRS
>> More

 

Revenue from Contracts with Customers

Learn more about technical and research agenda projects and related FASB decisions.
>> More

Submit an Issue

Guidelines on how to provide implementation feedback
>> More

Revenue Recognition Standard

Learn more about the new Revenue Recognition Standard
>> More