Recently Completed Projects
- Lessor Narrow-Scope Improvements
(ASU 2018-20 issued December 10,2018)
- Codification Improvements—Financial Instruments—Credit Losses
(ASU 2018-19 issued November 15, 2018)
- Collaborative Arrangements: Targeted Improvements
(ASU 2018-18 issued November 5, 2018)
- Consolidation Targeted Improvements to Related Party Guidance for Variable Interest Entities
(ASU 2018-17 issued October 31, 2018)
- Inclusion of the Secured Overnight Financing Rate (SOFR) Overnight Index Swap (OIS) Rate as a Benchmark Interest Rate for Hedge Accounting Purposes
(ASU 2018-16 issued October 25, 2018)
- Customer’s Accounting for Implementation Costs Incurred in a Cloud Computing Arrangement That is Considered a Service Contract (EITF 17-A)
(ASU 2018-15 issued August 29, 2018)
- Disclosure Framework—Board's Decision Process
(Concepts Statement No. 8, Chapter 8 issued August 28, 2018)
- Disclosure Framework—Entity’s Decision Process
(Amendments to Concepts Statement No. 8, Chapter 3 issued August 28, 2018)
- Disclosure Framework—Disclosure Review: Defined Benefit Plans
(ASU 2018-14 issued August 28, 2018)
- Disclosure Framework—Disclosure Review: Fair Value Measurement
(ASU 2018-13 issued August 28, 2018)
- Insurance: Targeted Improvements to the Accounting for Long-Duration Contracts
(ASU 2018-12 issued 08/15/18)
- Leases—Targeted Amendments to Topic 842
(ASU 2018-11 issued 07/30/18)
- Technical Corrections and Improvements—Leases
(ASU 2018-10 issued 07/18/18)
- Codification Improvements (formerly Technical Corrections and Improvements)
(ASU 2018-09 issued 07/16/18)
- Revenue Recognition of Grants and Contracts by Not-for-Profit Entities
(ASU 2018-08 issued 06/21/18)
- Nonemployee Share-Based-Payment Accounting Improvements
(ASU 2018-07 issued 06/20/18)
- 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)
