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.

2016:
  • Accounting Standards Update, Not-for-Profit Entities (Topic 958): Presentation of Financial Statements of Not-for-Profit Entities  [6 assents/1 dissent]
  • Proposed Concepts Statement, Conceptual Framework for Financial Reporting—Chapter 7: Presentation  [7 assents]
  • Proposed Accounting Standards Update, Not-for-Profit Entities—Consolidation (Subtopic 958-810): Clarifying When a Not-for-Profit Entity That Is a General Partner Should Consolidate a For-Profit Limited Partnership or Similar Entity  [6 assents/1 dissent]
  • 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): Employee Benefit Plan Master Trust Reporting (a consensus of the FASB Emerging Issues Task Force)  [7 assents]
  • Proposed Accounting Standards Update, Income Taxes (Topic 740): Disclosure Framework—Changes to the Disclosure Requirements for Income Taxes  [7 assents]
  • Proposed Accounting Standards Update, Consolidation (Topic 810): Interests Held through Related Parties That Are under Common Control  [7 assents]
  • Accounting Standards Update, Financial Instruments—Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments  [5 assents/2 dissents]
  • Proposed Accounting Standards Update, Asset Derecognition (Subtopic 610-20, Topic 810, Topic 845, and Topic 860) of Nonfinancial Assets (Subtopic 610-20): Clarifying the Scope of Asset Derecognition Guidance and Accounting for Partial Sales of Nonfinancial Assets  [7 assents]
  • Proposed Accounting Standards Update, Technical Corrections and Improvements—Update 2014-09, Revenue from Contracts with Customers  [4 assents/3 dissents]
  • Proposed Accounting Standards Update, Intangibles—Goodwill and Other (Topic 350): Simplifying the Accounting for Goodwill Impairment  [7 assents]
  • Accounting Standards Update, Revenue from Contracts with Customers (Topic 606): Narrow-Scope Improvements and Practical Expedients  [6 assent/1 dissent]
  • Proposed Accounting Standards Update, Statement of Cash Flows (Topic 230): Restricted Cash (a consensus of the Emerging Issues Task Force)  [7 assents]
  • Proposed Accounting Standards Update, Technical Corrections and Improvements  [7 assents]
  • Accounting Standards Update, Revenue from Contracts with Customers (Topic 606): Identifying Performance Obligations and Licensing  [5 assents/2 dissents]
  • Accounting Standards Update, Compensation—Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting   [7 assents]
  • Accounting Standards Update, Revenue from Contracts with Customers (Topic 606): Principal versus Agent Considerations (Reporting Revenue Gross versus Net)  [7 assents]
  • Accounting Standards Update, Investments—Equity Method and Joint Ventures (Topic 323): Simplifying the Transition to the Equity Method of Accounting  [7 assents]
  • Accounting Standards Update, Intangibles—Goodwill and Other (Topic 350); Business Combinations (Topic 805); Consolidation (Topic 810); Derivatives and Hedging (Topic 815): Effective Date and Transition Guidance (a proposal of the Private Company Council)  [7 assents]

2015:
  • 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]
  • 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, Liabilities—Extinguishments of Liabilities (Subtopic 405-20): Recognition of Breakage for Certain Prepaid Stored-Value Products (a consensus of the FASB Emerging Issues Task Force)  [7 assents]
  • Accounting Standards Update, Leases (Topic 842)  [6 assents/1 dissent]
  • Proposed Accounting Standards Update, Statement of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments (a consensus of the FASB Emerging Issues Task Force)   [7 assents]
  • Proposed Accounting Standards Update, Compensation—Retirement Benefits—Defined Benefit Plans—General (Subtopic 715-20): Changes to the Disclosure Requirements for Defined Benefit Plans   [7 assents]
  • Proposed Accounting Standards Update, Compensation—Retirement Benefits (Topic 715): Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost   [7 assents]
  • Accounting Standards Update, Financial Instruments—Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities  [4 assents/3 dissents]
  • Proposed Accounting Standards Update, Fair Value Measurement (Topic 820): Disclosure Framework—Disclosure Review, Fair Value Measurement [7 assents]
  • Proposed Accounting Standards Update, Business Combinations (Topic 805): Clarifying the Definition of a Business  [7 assents]
  • Accounting Standards Update, Income Taxes (Topic 740): Balance Sheet Classification of Deferred Taxes  [7 assents]
  • Proposed Accounting Standards Update, Government Assistance (Topic 832): Disclosures by Business Entities about Government Assistance  [6 assents/1 dissent]
  • Proposed Accounting Standards Update, Intangibles—Goodwill and Other (Topic 350); Business Combinations (Topic 805); Consolidation (Topic 810); Derivatives and Hedging (Topic 815): Effective Date and Transition Guidance (a proposal of the Private Company Council)  [7 assents]
  • Proposed Accounting Standards Update, Revenue from Contracts with Customers (Topic 606): Narrow-Scope Improvements and Practical Expedients  [5 assents/2 dissents]
  • Accounting Standards Update, Business Combinations (Topic 805): Simplifying the Accounting for Measurement-Period Adjustments  [7 assents]
  • Proposed Accounting Standards Update, Notes to Financial Statements (Topic 235): Assessing Whether Disclosures Are Material   [7 assents]
  • Proposed Concepts Statement, Conceptual Framework for Financial Reporting—Chapter 3: Qualitative Characteristics of Useful Financial Information   [7 assents]
  • Proposed Accounting Standards Update, Revenue from Contracts with Customers (Topic 606): Principal versus Agent Considerations (Reporting Revenue Gross versus Net)  [7 assents]
  • 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]

Ballots Archive