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: December 29, 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—Subsequent Events (Topic 855): Amendments to Certain Recognition and Disclosure Requirements (issued 12/29/09) [Download] |
1/28/10 | Out for Comment |
| New—Proposed Accounting Standards Update—Compensation—Stock Compensation (Topic 718): Effect of Denominating the Exercise Price of a Share-Based Payment Award in the Currency of the Market in Which the Underlying Equity Security Trades (A consensus of the FASB Emerging Issues Task Force) (issued 12/17/09) (EITF 09-J) [Download] | 2/12/10 | Out for Comment |
| New—Proposed Accounting Standards Update—Receivables (Topic 310): Effect of a Loan Modification When the Loan Is Part of a Pool That Is Accounted for as a Single Asset (A consensus of the FASB Emerging Issues Task Force) (issued 12/17/09) (EITF 09-I) [Download] | 2/12/10 | Out for Comment |
| New—Proposed Accounting Standards Update—Financial Services—Insurance (Topic 944): Accounting for Costs Associated with Acquiring or Renewing Insurance Contracts (A consensus of the FASB Emerging Issues Task Force) (issued 12/17/09) (EITF 09-G) [Download] | 2/12/10 | Out for Comment |
| New—Proposed Accounting Standards Update—Entertainment—Casinos (Topic 924): Casino Base Jackpot Liabilities (A consensus of the FASB Emerging Issues Task Force) (issued 12/17/09) (EITF 09-F) [Download] | 2/12/10 | Out for Comment |
| New—Proposed Accounting Standards Update—Consolidation (Topic 810): Amendments to Statement 167 for Certain Investment Funds (issued 12/4/09) [Download] | 1/6/10 | Out for Comment |
| 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—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) (EITF 09-B) [Download] |
10/26/09 | 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, 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 |