Objectives of Research Projects
Accounting for and Disclosure of Intangibles (last updated on December 18, 2020)
Assistant Director
aaposta@fasb.org
Agenda Consultation (last updated on December 16, 2020)
Supervising Project Manager
afriend@fasb.org
Steven Whitman
Postgraduate Technical Assistant
swhitman@fasb.org
Effect of Sale Restrictions on Fair Value Measurements (last updated on July 29, 2020)
Practice Fellow
stice@fasb.org
Financial Performance Reporting (last updated on November 14, 2017)
Supervising Project Manager
lmottley@fasb.org
Hedge Accounting Phase 2 (last updated on October 3, 2018)
Supervising Project Manager
jjgabello@fasb.org
Samantha Tice
Practice Fellow
stice@fasb.org
Erin Cahill
Project Manager
ecahill@fasb.org
Targeted Improvements to the Statement of Cash Flows (last updated on March 30, 2018)
Supervising Project Manager
jsy@fasb.org
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.Contact Information
Alicia PostaAssistant Director
aaposta@fasb.org
Agenda Consultation (last updated on December 16, 2020)
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.Contact Information
Aarika FriendSupervising Project Manager
afriend@fasb.org
Steven Whitman
Postgraduate Technical Assistant
swhitman@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 TicePractice 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 MottleySupervising Project Manager
lmottley@fasb.org
Hedge Accounting Phase 2 (last updated on October 3, 2018)
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
Jeff GabelloSupervising Project Manager
jjgabello@fasb.org
Samantha Tice
Practice Fellow
stice@fasb.org
Erin Cahill
Project Manager
ecahill@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 SySupervising Project Manager
jsy@fasb.org