Recently Completed Projects
- Codification Improvements to Topic 942, Financial Services—Depository and Lending
(ASU 2018-06 issued 05/07/18) - Technical Corrections and Improvements—Financial Instruments Recognition & Measurement
(ASU 2018-03 issued 02/28/18) - Reclassification of Certain Tax Effects from Accumulated Other Comprehensive Income
(ASU 2018-02 issued 02/14/18) - Land Easements Practical Expedient for Transition to Topic 842
(ASU 2018-01 issued 01/25/18) - Codification Improvements—Elimination of U.S. Steamship Entities (Topic 995)
(ASU 2017-15 issued 12/05/17) - Accounting for Financial Instruments: Interest Rate Risk Disclosures
(Removed from research agenda 9/20/17) - Pensions and Other Postretirement Employee Benefit Plans
(Removed from research agenda 9/20/17) - Accounting for Financial Instruments—Hedge Accounting
(ASU 2017-12 issued 08/28/17) - Liabilities & Equity—Targeted Improvements
(ASU 2017-11 issued 07/13/17) - Determining the Customer of the Operation Services in a Service Concession Arrangement
(ASU 2017-010 issued 05/16/17. Updated May 18, 2017) - Scope of Modification Accounting in Topic 718
(ASU 2017-09 issued 05/10/17) - Accounting for Interest Income Associated with the Purchase of Callable Debt Securities
(ASU 2017-08 issued 03/30/17) - Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost
(ASU 2017-07 issued 03/10/17) - Employee Benefit Plan Master Trust Reporting
(ASU 2017-06 issued 02/27/17. Updated March 1, 2017) - Clarifying the Scope of Subtopic 610-20 and Accounting for Partial Sales of Nonfinancial Assets (Formerly Clarifying the Definition of a Business Phase 2)
(ASU 2017-05 issued 02/22/17) - Accounting for Goodwill Impairment
(ASU 2017-04 issued 01/26/17) - Clarifying When a Not-For-Profit Entity That Is a General Partner Should Consolidate a For-Profit Limited Partnership (or Similar Entity)
(ASU 2017-02 issued 01/12/17) - Clarifying the Definition of a Business Phase 1
(ASU 2017-01 issued 01/05/17)