Ballots

FASB members approve the issuance of standards and Exposure Drafts through a vote by written ballot. Written ballots of the FASB are available here from August 1, 2010.

2014:
  • Accounting Standards Update, Presentation of Financial Statements—Going Concern (Topic 205-40)  [5 assents/2 dissents]
  • Proposed Accounting Standards Update, Intangibles—Goodwill and Other—Internal-Use Software (Subtopic 350-40): Customer’s Accounting for Fees Paid in a Cloud Computing Arrangement  [7 assents]
  • Accounting Standards Update, Receivables—Troubled Debt Restructurings by Creditors (Subtopic 310-40): Classification of Certain Government-Guaranteed Mortgage Loans upon Foreclosure (a consensus of the Emerging Issues Task Force)  [7 assents]
  • Accounting Standards Update, Consolidation (Topic 810): Measuring the Financial Assets and the Financial Liabilities of a Consolidated Collateralized Financing Entity (a consensus of the FASB Emerging Issues Task Force)  [7 assents]
  • Proposed Accounting Standards Update, Income Statement—Extraordinary and Unusual Items (Subtopic 225-20): Simplifying Income Statement Presentation by Eliminating the Concept of Extraordinary Items  [7 assents]
  • Proposed Accounting Standards Update, Inventory (Topic 330): Simplifying the Measurement of Inventory  [7 assents]
  • Accounting Standards Update, Compensation—Stock Compensation (Topic 718): Accounting for Share-Based Payments When the Terms of an Award Provide That a Performances Target Could Be Achieved after the Requisite Service Period (a consensus of the Emerging Issues Task Force)  [7 assents]
  • Accounting Standards Update, Transfers and Servicing (Topic 860): Repurchase-to-Maturity Transactions, Repurchase Financings, and Disclosures  [6 assents/1 dissent]
  • Accounting Standards Update, Development Stage Entities (Topic 915): Elimination of Certain Financial Reporting Requirements, Including an Amendment to Variable Interest Entities Guidance in Topic 810, Consolidation  [6 assents/1 dissent]
  • Accounting Standards Update, Revenue from Contracts with Customers (Topic 606)  [5 assents/1 dissent/1 abstain]
  • Proposed Accounting Standards Update, Business Combinations (Topic 805): Pushdown Accounting upon Change in Control (a consensus of the FASB Emerging Issues Task Force)  [5 assents/2 dissents]
  • Accounting Standards Update, Presentation of Financial Statements (Topic 205) and Property, Plant, and Equipment (Topic 360): Reporting Discontinued Operations and Disclosures of Disposals of Components of an Entity  [7 assents]
  • Accounting Standards Update, Consolidation (Topic 810): Applying Variable Interest Entities Guidance to Common Control Leasing Arrangements (a consensus of the Private Company Council)  [7 assents]
  • Proposed Statement of Financial Accounting Concepts, Conceptual Framework for Financial Reporting—Chapter 8: Notes to Financial Statements  [7 assents]
2013:
  • Accounting Standards Update, Technical Corrections and Improvements Related to Glossary Terms  [7 assents]
  • Accounting Standards Update, Intangibles—Goodwill and Other (Topic 350): Accounting for Goodwill (a consensus of the Private Company Council)  [6 assents/1 dissent]
  • Accounting Standards Update, Derivatives and Hedging (Topic 815): Accounting for Certain Receive-Variable, Pay-Fixed Interest Rate Swap (a consensus of the Private Company Council)  [6 assents/1 dissent]
  • Proposed Accounting Standards Update, Receivables—Troubled Debt Restructurings by Creditors (Subtopic 310-40): Classification of Certain Government-Guaranteed Residential Mortgage Loans upon Foreclosure (a consensus of the FASB Emerging Issues Task Force)  [7 assents]
  • Accounting Standards Update, Receivables—Troubled Debt Restructurings by Creditors (Subtopic 310-40): Reclassification of Residential Real Estate Collateralized Consumer Mortgage Loans upon Foreclosure (a consensus of the FASB Emerging Issues Task Force)  [7 assents]
  • Accounting Standards Update, Investments—Equity Method and Joint Ventures (Topic 323): Accounting for Investments in Qualified Affordable Housing Projects (a consensus of the FASB Emerging Issues Task Force)  [7 assents]
  • Accounting Standards Update, Service Concession Arrangements (Topic 853) (a consensus of the FASB Emerging Issues Task Force)  [7 assents]
  • Final Guide, Private Company Decision-Making Framework: A Guide for Evaluating Financial Accounting and Reporting for Private Companies  [5 assents/1 dissent/1 abstains]
  • Accounting Standards Update, Definition of a Public Business Entity: An Addition to the Master Glossary  [6 assents/1 dissent]
  • Proposed Accounting Standards Update, Development Stage Entities (Topic 915): Elimination of Certain Financial Reporting Requirements  [7 assents]
  • Proposed Accounting Standards Update, Compensation—Stock Compensation (Topic 718): Accounting for Share-Based Payments When the Terms of an Award Provide That a Performance Target could Be Achieved after the Requisite Service Period (a consensus of the Emerging Issues Task Force)  [7 assents]
  • Proposed Accounting Standards Update, Derivatives and Hedging (Topic 815): Determining Whether the Host Contract in a Hybrid Financial Instrument Issued in the Form of a Share Is More Akin to Debt or to Equity (a consensus of the Emerging Issues Task Force)  [7 assents]
  • Proposed Accounting Standards Update, Consolidation (Topic 810): Applying Variable Interest Entity Guidance to Common Control Leasing Arrangements (a proposal of the Private Company Council)  [6 assents]
  • Proposed Accounting Standards Update, Definition of a Public Business Entity: An Amendment to the Master Glossary  [6 assents]
  • Proposed Accounting Standards Update, Consolidation (Topic 810): Measuring the Financial Liabilities of a Consolidated Collateralized Financing Entity (a consensus of the FASB Emerging Issues Task Force)  [6 assents]
  • Proposed Accounting Standards Update, Receivables—Troubled Debt Restructurings by Creditors (Subtopic 310-40): Reclassification of Collateralized Mortgage Loans upon a Troubled Debt Restructuring (a consensus of the FASB Emerging Issues Task Force)  [7 assents]
  • Proposed Accounting Standards Update, Service Concession Arrangements (Topic 853) (a consensus of the FASB Emerging Issues Task Force)  [7 assents]
  • Final Accounting Standards Update, Income Taxes (Topic 740): Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward, a Similar Tax Loss, or a Tax Credit Carryforward Exists (a consensus of the FASB Emerging Issues Task Force)  [7 assents]
  • Final Accounting Standards Update, Derivatives and Hedging (Topic 815): Inclusion of the Fed Funds Effective Swap Rate (or Overnight Index Swap Rate) as a Benchmark Interest Rate for Hedge Accounting Purposes (a consensus of the FASB Emerging Issues Task Force)  [7 assents]
  • Final Accounting Standards Update, Fair Value Measurement (Topic 820): Deferral of the Effective Date of Certain Disclosures for Nonpublic Employee Benefit Plans in Update No. 2011-04  [7 assents]
  • Proposed Accounting Standards Update, Derivatives and Hedging (Topic 815): Accounting for Certain Receive-Variable, Pay-Fixed Interest Rate Swaps (a proposal of the Private Company Council)   [7 assents]
  • Proposed Accounting Standards Update, Accounting for Identifiable Intangible Assets in a Business Combination (a proposal of the Private Company Council)  [7 assents]
  • Proposed Accounting Standards Update, Intangibles—Goodwill and Other (Topic 350): Accounting for Goodwill Subsequent to a Business Combination (a proposal of the Private Company Council)  [7 assents]
  • Proposed Accounting Standards Update, Derivatives and Hedging (Topic 815): Accounting for Certain Receive-Variable, Pay-Fixed Interest Rate Swaps (a proposal of the Private Company Council)   [7 assents]
  • Proposed Accounting Standards Update, Accounting for Identifiable Intangible Assets in a Business Combination (a proposal of the Private Company Council)  [7 assents]
  • Proposed Accounting Standards Update, Intangibles—Goodwill and Other (Topic 350): Accounting for Goodwill Subsequent to a Business Combination (a proposal of the Private Company Council)   [7 assents]
  • Proposed Accounting Standards Update, Presentation of Financial Statements (Topic 205): Disclosure of Uncertainties about an Entity’s Going Concern Presumption  [5 assents/2 dissents]
  • Proposed Accounting Standards Update, Insurance Contracts (Topic 834)  [5 assents/2 dissents]
  • Accounting Standards Update, Financial Services—Investment Companies (Topic 946): Amendments to the Scope, Measurement, and Disclosure Requirements   [7 assents]
  • Proposed Accounting Standards Update (Revised), Leases (Topic 842) (a revision of the 2010 proposed FASB Accounting Standards Update, Leases (Topic 840)   [4 assents/3 dissents]
  • Proposed Accounting Standards Update, Technical Corrections and Improvements Related to Glossary Terms   [7 assents]
  • Proposed Accounting Standards Update, Fair Value Measurement (Topic 820): Deferral of the Effective Date of Certain Disclosures for Nonpublic Employee Benefit Plans in Update No. 2011-04  [7 assents]
  • Accounting Standards Update, Presentation of Financial Statements (Topic 205): Liquidation Basis of Accounting  [7 assents]
  • Accounting Standards Update, Not-for-Profit Entities (Topic 958): Services Received from Personnel of an Affiliate (a consensus of the FASB Emerging Issues Task Force)  [5 assents/2 dissents]
  • Proposed Accounting Standards Update, Investments (Topic 323): Accounting for Investments in Qualified Affordable Housing Projects (a consensus of the FASB Emerging Issues Task Force)  [6 assents/1 dissent]
  • Proposed Accounting Standards Update, Income Taxes (Topic 740): Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward or Tax Credit Carryforward Exists (a consensus of the Emerging Issues Task Force)  [7 assents] 
  • Proposed Accounting Standards Update, Derivatives and Hedging (Topic 815): Inclusion of the Fed Funds Effective Swap Rate (or Overnight Index Swap Rate) as a Benchmark Interest Rate for Hedge Accounting Purposes (a consensus of the Emerging Issues Task Force)  [7 assents]
  • Proposed Accounting Standards Update, Financial Instruments—Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities  [5 assents/2 dissents]
  • Accounting Standards Update, Financial Instruments (Topic 825): Clarifying the Scope and Applicability of a Particular Disclosure to Nonpublic Entities  [7 assents]
  • Accounting Standards Update, Comprehensive Income (Topic 220): Reporting of Amounts Reclassified Out of Accumulated Other Comprehensive Income  [7 assents]
  • Accounting Standards Update, Balance Sheet (Topic 210): Scope Clarification of Disclosures about Offsetting Assets and Liabilities  [7 assents]
2012:
  • Proposed Accounting Standards Update, Transfers and Servicing (Topic 860): Reconsideration of Effective Control for Agreements That Entitle and Obligate the Transferor to Repurchase or Redeem Transferred Financial Assets and Accounting for Repurchase Financings  [5 assents/2 dissents]
  • Proposed Accounting Standards Update, Financial Instruments (Topic 825): Clarifying the Scope and Applicability of a Particular Disclosure to Nonpublic Entities  [7 assets] 
  • Proposed Accounting Standards Update, Financial Instruments—Credit Losses (Subtopic 825-15)  [7 assets]
  • Proposed Accounting Standards Update, Balance Sheet (Topic 210): Clarifying the Scope of Disclosures about Offsetting Assets and Liabilities  [7 assents]
  • Accounting Standards Update, Statement of Cash Flows (Topic 230): Not-for Profit Entities: Classification of the Sale Proceeds of Donated Financial Assets in the Statement of Cash Flows (a consensus of the FASB Emerging Issues Task Force)  [7 assents]
  • Accounting Standards Update, Business Combinations (Topic 805): Subsequent Accounting for an Indemnification Asset Recognized at the Acquisition Date as a Result of a Government-Assisted Acquisition of a Financial Institution (a consensus of the FASB Emerging Issues Task Force)  [7 assents] 
  • Accounting Standards Update, Entertainment—Films (Topic 926): Accounting for Fair Value Information That Arises after the Measurement Date and Its Inclusion in the Impairment Analysis of Unamortized Film Costs (a consensus of the FASB Emerging Issues Task Force)  [7 assents] 
  • Proposed Accounting Standards Update, Consolidation (Topic 810): Accounting for the Difference between the Fair Value of the Assets and the Fair Value of the Liabilities of a Consolidated Collateralized Financing Entity (a consensus of the FASB Emerging Issues Task Force)  [7 assents] 
  • Proposed Accounting Standards Update, Foreign Currency Matters (Topic 830): Parent’s Accounting for the cumulative Translation Adjustment upon Derecognition of Certain Subsidiaries or Group of Assets within a Foreign Entity (a consensus of the FASB Emerging Issues Task Force)  [6 assents/1 dissent] 
  • Accounting Standards Update, Technical Corrections and Improvements  [5 assents/2 abstains] 
  • Proposed Accounting Standards Update, Comprehensive Income (Topic 220): Presentation of Items Reclassified Out of Accumulated Other Comprehensive Income  [7 assents] 
  • Accounting Standards Update, Intangibles—Goodwill and Other (Topic 350): Testing Indefinite-Lived Intangible Assets for Impairment  [7 assents] 
  • Proposed Accounting Standards Update, Liabilities (Topic 405): Obligations with Joint and Several Liability (a consensus of the FASB Emerging Issues Task Force)  [7 assents] 
  • Proposed Accounting Standards Update, Not-for-Profit Entities (Topic 958): Personnel Services Received from an Affiliate (a consensus of the FASB Emerging Issues Task Force)  [7 assents] 
  • Accounting Standards Update, Health Care Entities (Topic 954): Continuing Care Retirement Communities—Refundable Advance Fee[6 assents/1 dissent] 
  • Proposed Accounting Standards Update, Presentation of Financial Statements (Topic 205): The Liquidation Basis of Accounting   [7 assets] 
  • Proposed Accounting Standards Update, Financial Instruments (Topic 825): Disclosures about Liquidity Risk and Interest Rate Risk   [7 assents] 
  • Proposed Accounting Standards Update, Statement of Cash Flows (Topic 230): Not-for-Profit Entities: Classification of the Sale of Donated Securities in the Statement of Cash Flows (a consensus of the FASB Emerging Issues Task Force)   [7 assents] 
  • Proposed Accounting Standards Update, Business Combinations (Topic 805): Subsequent Accounting for an Indemnification Asset Recognized at the Acquisition Date as a Result of a Government-Assisted Acquisition of a Lending Institution (a consensus of the FASB Emerging Issues Task Force)   [7 assents] 
  • Proposed Accounting Standards Update, Entertainment—Films (Topic 926): Accounting for Fair Value Information That Arises after the Measurement Date and Its Inclusion in the Impairment Analysis of Unamortized Film Costs (a consensus of the FASB Emerging Issues Task Force)   [7 assents] 
  • Proposed Accounting Standards Update, Intangibles—Goodwill and Other (Topic 350): Testing Indefinite-lived Intangible Asset for Impairment   [7 assents] 
2011:
  • Accounting Standards Update, Comprehensive Income (Topic 220): Deferral of the Effective Date for Amendments to the Presentation of Reclassifications of Items Out of Accumulated Other Comprehensive Income in Accounting Standards Update No. 2011-05   [7 assents] 
  • Proposed Accounting Standards Update, Revenue Recognition (Topic 605): Revenue from Contracts with Customers—Proposed Amendments to the FASB Accounting Standards Codification(R)   [6 assents/1 dissent] 
  • Accounting Standards Update, Balance Sheet (Topic 210): Offsetting Disclosures   [4 assents/3 dissents] 
  • Accounting Standards Update, Property, Plant, and Equipment (Topic 360): Derecognition of in Substance Real Estate—a Scope Clarification (a consensus of the FASB Emerging Issues Task Force)  [5 assents/2 dissents]  
  • Proposed Accounting Standards Update, Consolidation (Topic 810): Parent’s Accounting for the Cumulative Translation Adjustment upon the Sale or Transfer of a Group of Assets That Is a Nonprofit Activity or a Business within a Consolidated Foreign Entity (a consensus of the FASB Emerging Issues Task Force)  [7 assents]
  • Proposed Accounting Standards Update, Comprehensive Income (Topic 220): Deferral of the Effective Date for Amendments to the Presentation of Reclassifications of Items of Other Comprehensive Income in Accounting Standards Update No. 2011-05   [7 assents] 
  • Proposed Accounting Standards Update, Revenue Recognition (Topic 605): Revenue from Contracts with Customers  [6 assents/1 dissent]
  • Proposed Accounting Standards Update, Consolidation (Topic 810): Principal versus Agent Analysis   [5 assents/2 abstains] 
  • Proposed Accounting Standards Update, Real Estate—Investment Property Entities (Topic 973): Accounting by Investment Property Entities   [6 assents/1 dissent] 
  • Proposed Accounting Standards Update, Financial Services—Investment Companies (Topic 946): Amendments to the Scope, Measurement, and Disclosure Requirements   [5 assents/1 dissent/1 abstain] 
  • Proposed Accounting Standards Update, Technical Corrections   [5 assents/2 abstains] 
  • Accounting Standards Update, Compensation—Retirement Benefits—Multiemployer Plans (Subtopic 715-80): Disclosure about an Employer’s Participation in a Multiemployer Plan  [5 assents/2 dissents]  
  • Accounting Standards Update, Intangibles—Goodwill and Other (Topic 350): Testing Goodwill for Impairment   [7 assents] 
  • Accounting Standards Update, Health Care Entities (Topic 954): Presentation and Disclosure of Certain Net Patient Service Revenue, Provision for Bad Debts, and the Allowance for Doubtful Accounts (a consensus of the FASB Emerging Issues Task Force)   [7 assents]   
  • Accounting Standards Update, Other Expenses (Topic 720): Fees Paid to the Federal Government by Health Insurers (a consensus of the FASB Emerging Issues Task Force)  [6 assents/1 dissent] 
  • Proposed Accounting Standards Update, Property, Plant, and Equipment (Topic 360): Accounting for Derecognition of in Substance Real Estate—a Scope Clarification (a consensus of the FASB Emerging Issues Task Force)  [7 assents] 
  • Accounting Standards Update, Comprehensive Income (Topic 220): Presentation of Comprehensive Income  [5 assents/2 abstains] 
  • Accounting Standards Update, Transfers and Servicing (Topic 860): Reconsideration of Effective Control for Repurchase Agreements  [7 assents] 
  • Proposed Accounting Standards Update, Intangibles—Goodwill and Other (Topic 350): Testing Goodwill for Impairment  [7 assents] 
  • Accounting Standards Update, Fair Value Measurement (Topic 820): Amendments to Achieve Common Fair Value Measurement and Disclosure Requirements in U.S. GAAP and IFRSs  5 assents/2 abstains]
  • Accounting Standards Update, Receivables (Topic 310): Clarifications to Accounting for and Disclosures about Troubled Debt Restructurings by Creditors  [5 assents/2 abstains]
  • Proposed Accounting Standards Update, Balance Sheet (Topic 210): Offsetting  [3 assents/2 dissents] 
  • Accounting Standards Update, Deferral of the Effective Date of Disclosures about Troubled Debt Restructurings in Update No. 2010-20  [5 assents] 
2010:
  • Proposed Accounting Standards Update, Health Care Entities (Topic 954): Presentation and Disclosure of Net Revenue, Provision for Bad Debts, and the Allowance for Doubtful Accounts (a consensus of the FASB Emerging Issues Task Force)  [5 assents] 
  • Proposed Accounting Standards Update, Receivables (Topic 310): Deferral of the Effective Date of Disclosures about Troubled Debt Restructurings in Update No. 2010-2[5 assents] 
  • Accounting Standards Update, Business Combinations (Topic 805): Disclosure of Supplementary Pro Forma Information for Business Combinations (a consensus of the FASB Emerging Issues Task Force)  [5 assents] 
  • Accounting Standards Update, Intangibles—Goodwill and Other (Topic 350): When to Perform Step 2 of the Goodwill Impairment Test for Reporting Units with Zero or Negative Carrying Amounts (a consensus of the FASB Emerging Issues Task Force)  [4 assents/1 dissent]  
  • Proposed Accounting Standards Update, Other Expenses (Topic 720): Fees Paid to the Federal Government by Health Insurers (a consensus of the FASB Emerging Issues Task Force)   [5 assents] 
  • Accounting Standards Update, Other Expenses (Topic 720): Fees Paid to the Federal Government by Pharmaceutical Manufacturers (a consensus of the FASB Emerging Issues Task Force)  [5 assents]  
  • Proposed Accounting Standards Update, Transfers and Servicing (Topic 860): Reconsideration of Effective Control for Repurchase Agreements  [5 assents] 
  • 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)  [5 assents]  
  • Proposed Accounting Standards Update, Health Care Entities (Topic 954): Disclosure about Net Revenues and Allowance for Doubtful Accounts (a consensus of the FASB Emerging Issues Task Force)  [5 assents]  
  • Proposed Accounting Standards Update, Intangibles—Goodwill and Other (Topic 350): How the Carrying Amount of a Reporting Unit Should Be Calculated When Performing Step 1 of the Goodwill Impairment Test (a consensus of the FASB Emerging Issues Task Force)  [5 assents] 
  • Proposed Accounting Standards Update, Business Combinations (Topic 805): Disclosure of Supplementary Pro Forma Information for Business Combinations (a consensus of the FASB Emerging Issues Task Force)  [5 assents] 
  • Proposed Accounting Standards Update, Receivables (Topic 310): Clarifications to Accounting for Troubled Debt Restructurings by Creditors  [5 assents]  
  • Accounting Standards Update, Plan Accounting—Defined Contribution Pension Plans (Topic 962): Reporting Loans to Participants by Defined Contribution Pension Plans (a consensus of the FASB Emerging Issues Task Force)  [5 assents]  
  • Discussion Paper, Preliminary Views on Insurance Contracts  [5 assents] 
  • Accounting Standards Update—Health Care Entities (Topic 954): Measuring Charity Care for Disclosure (a consensus of the FASB Emerging Issues Task Force)   [5 assents]  
  • Accounting Standards Update—Health Care Entities (Topic 954): Presentation of Insurance Claims and Related Insurance Recoveries (a consensus of the FASB Emerging Issues Task Force)  [5 assents] 
  • Proposed Accounting Standards Update, Health Care Entities (Topic 954): Accounting for Legal Costs Associated with Medical Malpractice Claims (a consensus of the Emerging Issues Task Force)  [3 assents/2 dissents] 
  • Proposed Accounting Standards Update, Other Expenses (Topic 720): Accounting for Certain Fees Paid to the Federal Government by Pharmaceutical Manufacturers (a consensus of the Emerging Issues Task Force)  [5 assents]  
  • Proposed Accounting Standards Update, Plan Accounting-Defined Contribution Pension Plans (Topic 962): Reporting of Loans to Participants by Defined Contribution Pension Plans (a consensus of the FASB Emerging Issues Task Force)   [5 assents] 
  • Proposed Accounting Standards Update, Leases  [5 assents] 
  • Proposed Accounting Standards Update, Compensation—Retirement Benefits—Multiemployer Plans (Subtopic 715-80): Disclosure about an Employer's Participation in a Multiemployer Plan  [5 assents]