Project Updates and Technical Plan
Summaries of FASB Staff Positions and Other Activities
The staff has prepared the summaries of Board decisions for information purposes only. Those Board decisions are tentative and do not change current accounting. Official positions of the FASB are determined only after extensive due process and deliberations.
Updates to the table after April 1, 2008 will appear in italics.
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2008 | 2009 |
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2Q
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3Q
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4Q
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1Q
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2Q
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FAS 117—Not-for-Profit Endowments and UPMIFA
(Updated February 28, 2008) |
F |
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FAS 132(R)—Disclosures about Plan Assets
(Updated March 31, 2008) |
F |
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FAS 142—Determination of the Useful Life of Intangible Assets
(FSP FAS 142-3 issued April 25, 2008. Updated May 1, 2008) |
F |
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FAS 157—Measurement of Liabilities
(Updated May 14, 2008) |
F |
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EITF 03-6—Determining Whether Instruments Granted in Share-Based Payment Transactions Are Participating Securities
(Updated March 11, 2008) |
F |
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APB 14—Convertible Debt Instruments that May Be Settled in Cash Upon Conversion (including Partial Cash Settlement)
(FSP APB 14-1 issued May 9, 2008. Updated April 10, 2008) |
F |
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SOP 90-7—Financial Reporting by Entities in Reorganization under the Bankruptcy Code
(FSP SOP 90-7-1 issued April 24, 2008. Updated April 23, 2008) |
F |
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SOP 94-3 and AAG HCO—Omnibus Changes to Consolidation and Equity Method Guidance for Not-for-Profit Organizations
(Updated April 24, 2008) |
F |
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FAS 133—Disclosures about Credit Derivatives
(Updated April 2, 2008) |
E |
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ARB 43—Accounting for Trading Inventory
(Proposed FSP ARB 43-a issued 5/01/08. Updated May 1, 2008) |
E |
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FAS 2—IPR&D Acquired in an Asset Acquisition
(Updated March 6, 2008) |
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FAS 144—Measuring Assets Held for Sale
(Removed from agenda 5/14/08. Updated March 6, 2008) |
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FAS 144—Reporting Discontinued Operations
(Updated March 26, 2008) |
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2008 | 2009 |
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2Q
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3Q
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4Q
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1Q
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2Q
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Statement 133 Implementation Issue No. C21—Whether Options (Including Embedded Conversion Options) Are Indexed to both an Entity’s Own Stock and Currency Exchange Rates
(Updated July 27, 2007) |
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| Codes: |
E – Exposure Document
F – Final Document
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