Recently Completed Projects
- Codification Improvements to Topic 326, Financial Instruments—Credit Losses
(ASU 2019-11 issued November 26, 2019) - Credit Losses, Hedging, and Leases—Effective Dates for Private Companies, Not-for-Profit Organizations and Small Public Companies
- (ASU 2019-10 issued November 15, 2019)
- Insurance—Effective Date
(ASU 2019-09 issued November 15, 2019) - Codification Improvements—Share-Based Consideration Payable to a Customer
(ASU 2019-08 issued November 11, 2019) - Recognition under Topic 805 for an Assumed Liability in a Revenue Contract (EITF 18-A)
(subsumed on 7/31/19 into research project on Recognition and Measurement of Revenue Contracts with Customers under Topic 805) - Extending Private Company Accounting Alternatives on Certain Identifiable Intangible Assets and Goodwill to Not-for Profit Entities
(ASU 2019-06 issued May 30, 2019) - Financial Instruments—Credit Losses—Targeted Transition Relief
(ASU 2019-05 issued May 15, 2019) - Measurement Alternative and Observable Transactions Identified
(removed from research agenda May 8, 2019) - Codification Improvements—Financial Instruments
(ASU 2019-04 issued April 25, 2019) - Updating the Definition of Collections
(ASU 2019-03 issued March 21, 2019) - Improvements to Accounting for Episodic Television Series (EITF 18-B)
(ASU 2019-02 issued March 6, 2019) - Codification Improvements—Lessors
(ASU 2019-01 issued March 5, 2019) - 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)