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.

2015:
  • Accounting Standards Update, Revenue from Contracts with Customers (Topic 606): Deferral of the Effective Date  [6 assents/1 dissent]
  • Accounting Standards Update, Derivatives and Hedging (Topic 815): Application of the Normal Purchases and Normal Sales Scope Exception to Certain Electricity Contracts within Nodal Energy Markets (a consensus of the FASB Emerging Issues Task Force)  [7 assents]
  • Proposed Accounting Standards Update, Derivatives and Hedging (Topic 815): Contingent Put and Call Options in Debt Instruments (a consensus of the FASB Emerging Issues Task Force)  [7 assents]
  • Proposed Accounting Standards Update, Derivatives and Hedging (Topic 815): Effect of Derivative Contract Novations on Existing Hedge Accounting Relationships (a consensus of the FASB Emerging Issues Task Force)  [7 assents]
  • Accounting Standards Update,Plan Accounting: Defined Benefit Pension Plans (Topic 960); Defined Contribution Pension Plans (Topic 962); Health and Welfare Benefit Plans (Topic 965): Measurement Date Practical Expedient (a consensus of the Emerging Issues Task Force)  [7 assents]
  • Accounting Standards Update, Plan Accounting: Defined Benefit Pension Plans (Topic 960); Defined Contribution Pension Plans (Topic 962); Health and Welfare Benefit Plans (Topic 965): Plan Investment Disclosures (a consensus of the Emerging Issues Task Force)  [7 assents]
  • Accounting Standards Update, Plan Accounting: Defined Contribution Pension Plans (Topic 962); Health and Welfare Benefit Plans (Topic 965): Fully Benefit-Responsive Investment Contracts (a consensus of the Emerging Issues Task Force)  [7 assents]
  • Accounting Standards Update, Inventory (Topic 330): Simplifying the Measurement of Inventory  [5 assents/2 dissents]
  • Accounting Standards Update, Technical Corrections and Improvements  [7 assents]
  • Proposed Accounting Standards Update, Investments—Equity Method and Joint Ventures (Topic 323): Simplifying the Equity Method of Accounting  [7 assents]
  • Proposed Accounting Standards Update, Compensation—Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting  [7 assents]
  • Proposed Accounting Standards Update, Business Combinations (Topic 805): Simplifying the Accounting for Measurement-Period Adjustments  [7 assents]
  • Accounting Standards Update, Financial Services—Insurance (Topic 944): Disclosures about Short-Duration Contracts  [7 assents]
  • Proposed Accounting Standards Update, Revenue from Contracts with Customers (Topic 606): Identifying Performance Obligations and Licensing  [5 assents/2 dissents]
  • Accounting Standards Update, Fair Value Measurement (Topic 820): Disclosures for Investments in Certain Entities That Calculate Net Asset Value per Share (or Its Equivalent) (a consensus of the Emerging Issues Task Force)  [7 assents]
  • Accounting Standards Update, Earnings Per Share (Topic 260): Effects on Historical Earnings per Unit of Master Limited Partnership Dropdown Transactions(a consensus of the Emerging Issues Task Force)  [7 assents]
  • Proposed Accounting Standards Update, Liabilities—Extinguishments of Liabilities (Subtopic 405-20): Recognition of Breakage for Certain Prepaid Stored-Value Cards (a consensus of the Emerging Issues Task Force)  [7 assents]
  • Proposed Accounting Standards Update, Revenue from Contracts with Customers (Topic 606): Deferral of the Effective Date  [7 assents]
  • Proposed Accounting Standards Update, Plan Accounting: Defined Benefit Pension Plans (Topic 960), Defined Contribution Pension Plans (Topic 962), Health and Welfare Benefit Plans (Topic 965): I. Fully Benefit-Responsive Investment Contracts, II. Plan Investment Disclosures, and III. Measurement Date Practical Expedient (a consensus of the FASB Emerging Issues Task Force)  [7 assents]
  • Proposed Accounting Standards Update, Derivatives and Hedging (Topic 815): Application of the Normal Purchases and Normal Sales Scope Exception to Certain Electricity Contracts within Nodal Energy Markets (a consensus of the FASB Emerging Issues Task Force)  [7 assents]
  • Proposed Accounting Standards Update, Not-for-Profit (Topic 958) and Health Care Entities (Topic 954): Presentation of Financial Statements of Not-for-Profit Entities  [5 assents/2 dissents]
  • Accounting Standards Update, Intangibles—Goodwill and Other—Internal-Use Software (Subtopic 350-40): Customer’s Accounting for Fees Paid in a Cloud Computing Arrangements  [7 assents]
  • Accounting Standards Update, Compensation—Retirement Benefits (Topic 715): Practical Expedient for the Measurement Date of an Employer’s Defined Benefit Obligation and Plan Assets  [7 assents]
  • Accounting Standards Update, Interest—Imputation of Interest (Subtopic 835-30): Simplifying the Presentation of Debt Issuance Costs  [7 assents]
  • Proposed Accounting Standards Update, Derivatives and Hedging (Topic 815): Disclosures Related to Hybrid Financial Instruments with Bifurcated Embedded Derivatives  [7 assents]
2014:
  • Accounting Standards Update, Consolidation (Topic 810): Amendments to Consolidation  [7 assents]
  • Proposed Accounting Standards Update, Income Taxes (Topic 740): Intra-Entity Asset Transfers and Balance Sheet Classification of Deferred Taxes  [7 assents]
  • 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]
  • Accounting Standards Update, Business Combinations (Topic 805): Accounting for Identifiable Assets in a Business Combination (a consensus of the Private Company Council)  [4 assents/3 dissents]
  • Proposed Accounting Standards Update, Financial Services—Investment Companies (Topic 946): Disclosures about Investments in Other Investment Companies  [7 assents]
  • Accounting Standards Update, Business Combinations (Topic 805): Pushdown Accounting (a consensus of the FASB Emerging Issues Task Force)  [5 assents/2 dissents]
  • 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 FASB Emerging Issues Task Force)  [6 assents, 1 dissent]
  • Proposed Accounting Standards Update, Fair Value Measurement (Topic 820): Disclosures for Investments in Certain Entities that Calculate Net Asset Value per Share (or its Equivalent) (a consensus of the FASB Emerging Issues Task Force)  [7 assents]
  • Proposed Accounting Standards Update, Earnings Per Share (Topic 260): Effects on Historical Earnings per Unit of Master Limited Partnership Dropdown Transactions (a consensus of the FASB Emerging Issues Task Force)  [7 assents]
  • Proposed Accounting Standards Update, Compensation—Retirement Benefits (Topic 715): Practical Expedient for Measuring and Employer’s Defined Benefit Obligation and Plan Assets  [7 assents]
  • Proposed Accounting Standards Update, Interest—Imputation of Interest (Subtopic 835-30): Simplifying the Presentation of Debt Issuance Cost  [7 assents]
  • Proposed Accounting Standards Update, Technical Corrections and Improvements  [7 assents]
  • 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]

Ballots Archive