Objectives of Research Projects
Accounting for and Disclosure of Intangibles (last updated on June 8, 2021)
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.
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.
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)
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)
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 March 25, 2021)
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)
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.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 PostaAssistant 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 FriendSupervising 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 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 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 CahillProject 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 SySupervising Project Manager
jsy@fasb.org