Updates to the table after April 1, 2008 will appear in italics.
|
2008 | 2009 |
| JOINT FASB/IASB PROJECTS:
|
2Q
|
3Q
|
4Q
|
1Q
|
2Q
|
Conceptual Framework Project
(Updated as of March 18, 2008)
Objectives and Qualitative Characteristics (Phase A)
|
E |
|
|
|
|
Elements and Recognition (Phase B)
|
|
|
|
|
PV |
|
|
|
PV |
|
|
Reporting Entity (Phase D)
|
PV |
|
|
|
|
Presentation and Disclosure, including Financial Reporting Boundaries (Phase E)
|
|
|
|
|
|
Framework Purpose and Status in GAAP Hierarchy (Phase F)
|
|
|
|
|
|
Applicability to the Not-for-Profit Sector (Phase G)
|
|
|
|
|
|
Entire Framework (Phase H)
|
|
|
|
|
|
|
2008 | 2009 |
| Standards Projects: |
2Q
|
3Q
|
4Q
|
1Q
|
2Q
|
Earnings per Share
(Updated March 17, 2008) |
E |
|
|
|
|
Income Taxes
(Updated February 1, 2008) |
E |
|
|
|
|
Financial Statement Presentation
(Updated April 30, 2008) |
PV |
|
|
|
|
Revenue Recognition
(Updated April 30, 2008) |
PV |
|
|
|
|
Liabilities and Equity
(Updated December 5, 2007) |
C |
|
|
|
|
Accounting for Leases
(Updated April 30, 2008) |
|
|
|
PV |
|
Research Projects: |
Accounting for Insurance Contracts
Updated December 5, 2007) |
R |
|
|
|
|
Financial Instruments
(Updated April 30, 2008) |
|
C |
|
|
|
Consolidations: Policy and Procedures
(Updated March 13, 2008) |
|
|
|
|
|
|
2008 | 2009 |
| FASB PROJECTS:
|
2Q
|
3Q
|
4Q
|
1Q
|
2Q
|
Financial Guarantee Insurance
(Updated February 14, 2008)
|
F |
|
|
|
GAAP Hierarchy
(FAS 162 issued 5/9/08. Updated April 1, 2008) |
F |
|
|
|
|
| Accounting for Certain Nonfinancial Liabilities
|
|
|
|
|
|
|
E,R |
F |
|
|
|
Recognition and Measurement (Phase 2)
|
|
|
|
|
|
Mergers and Acquisitions by a Not-for-Profit Organization
(Updated April 10, 2008)
|
|
|
E |
|
|
|
|
Goodwill and Other Intangible Assets Acquired in a Merger or Acquisition
|
|
|
|
|
|
Reconsideration of Interpretation 46(R)
(Updated April 30, 2008)
|
E |
R |
F |
|
Statement 133 Hedging
(Updated January 16, 2008)
|
E |
|
F |
|
Statement 140 Implementation: Transfers of Financial Assets
(Updated April 11, 2008) |
E |
R |
F |
|
|
Emission Allowances
(Updated March 17, 2008)
|
|
|
|
|
Fair Value Option (Phase 2)
(Updated October 22, 2007) |
|
|
|
|
|
Insurance Risk Transfer
(Updated December 10, 2007) |
|
|
|
|
|
Loan Loss Disclosures
(Updated April 10, 2008)
|
|
|
|
|
Postretirement Benefit Obligations including Pensions (Phase 2)
(Updated April 29, 2008) |
|
|
|
|
|
FASB Staff Positions and Other Activities
|
|
|
2008 | 2009 |
| OTHER TECHNICAL ACTIVITIES:
|
2Q
|
3Q
|
4Q
|
1Q
|
2Q
|
XBRL
(Updated June 19, 2007) |
|
|
|
|
|
FASB Accounting Standards Codification™
(Updated November 16, 2007) |
|
|
|
|
|
