Objectives of Research Projects

Accounting for and Disclosure of Intangibles (last updated on June 8, 2021)
 

Project Objective

The research will consider potential ways to improve the accounting for and disclosure of intangibles, including internally developed intangibles and research and development.
 

Investor Survey Research


The FASB staff has developed a survey to obtain views from a broad and diverse population of financial statement users on intangibles. The survey focuses on the information content currently provided about intangibles and how that information could be improved. If you are interested in participating in the survey, please contact Ryan Carter (contact information below) for further information.
 

Other Research Efforts


The FASB staff also will solicit stakeholders’ views as part of the 2021 Agenda Consultation  about financial reporting issues that the Board should consider adding to its agenda and the priority of those issues, including potential improvements to the accounting for and disclosure of intangibles.
 

Contact Information

Alicia Posta
Assistant Director
aaposta@fasb.org

Ryan Carter
Project Manager
rjcarter@fasb.org
 
Rachel Daniel
Postgraduate Technical Assistant
rdaniel@fasb.org


Agenda Consultation (last updated on June 24, 2021)
 

Project Objective

The objective of the 2021 Agenda Consultation is to solicit feedback about the financial reporting issues that the Board should consider adding to its agenda and the priority of those issues. View full project details here.
 

Contact Information

Aarika Friend
Supervising Project Manager
afriend@fasb.org

Milad Ghanatios
Postgraduate Technical Assistant
mghanatios@fasb.org


Effect of Sale Restrictions on Fair Value Measurements (last updated on July 29, 2020)
 

Project Objective

The objective of this project is to research the types of restrictions that exist in practice on the sale of certain assets, whether there is diversity in practice in interpreting and applying the guidance within Topic 820, Fair value measurement, related to sale restrictions and consider whether additional standard-setting is necessary.
 

Contact Information

Samantha Tice
Practice Fellow
stice@fasb.org


Financial Performance Reporting (last updated on November 14, 2017)
 

Project Objective

The objective of the Financial Performance Reporting project is to consider whether to require a measure of operations and whether and how to define a measure of operations for both Not-for-Profit Entities and business entities.
 

Contact Information

Lauren Mottley
Supervising Project Manager
lmottley@fasb.org


Hedge Accounting Phase 2 (last updated on March 25, 2021)
 

Project Objective

The objective of this project is to obtain stakeholders’ feedback that could bring further alignment of hedge accounting with risk management activities beyond the targeted improvements made to the hedge accounting model in Accounting Standards Update No. 2017-12, Derivatives and Hedging (Topic 815): Targeted Improvements to Accounting for Hedging Activities.
 

Contact Information

Erin Cahill
Project Manager
ecahill@fasb.org

Samantha Tice
Practice Fellow
stice@fasb.org

Rosemarie Sangiuolo
Project Consultant
rsangiuolo@fasb.org

Justin Holmstead
Postgraduate Techinical Assistant
jholmstead@fasb.org


Targeted Improvements to the Statement of Cash Flows (last updated on March 30, 2018)
 

Project Objective

The objective of the Targeted Improvement to the Statement of Cash Flows project is to reduce existing diversity in practice in how certain cash receipts and cash payments are presented in the statement of cash flows under Topic 230, Statement of Cash Flows, and other Topics.
 

Contact Information

Joy Sy
Supervising Project Manager
jsy@fasb.org