Recently Completed Projects
- Issuer’s Accounting for Certain Modifications of Freestanding Equity-Classified Written Call Options (EITF 19-C) (ASU 2021-04 issued May 3, 2021)
- Simplifying the Balance Sheet Classification of Debt (project removed from agenda 04/14/21)
- Goodwill—Triggering Event Assessment Alternative for Private Companies and Not-For-Profit Entities (ASU 2021-03 issued March 30, 2021)
- Revenue Recognition—Contract Modifications of Licenses of Intellectual Property (EITF 19-B) (removed from the agenda on 03/24/21 but will be considered as part of the post implementation review of Topic 606)
- Consolidation of a Not-for-Profit Entity by a For-Profit Sponsor (removed from the agenda on 03/24/21)
- Revenue Recognition—Practical Expedient for Private Company Franchisors
(ASU 2021-02 issued January 28, 2021) - Reference Rate Reform—Topic 848 Scope
(ASU 2021-01 issued January 7, 2021) - Disclosure Review—Share-based Payment and Foreign Currency
(removed from research agenda 12/16/20) - Income Taxes—Backwards Tracing
(removed from the Research Agenda on 12/16/20) - Inventory and Cost of Sales
(removed from the Research Agenda on 12/16/20) - Variable Interest Entity Related Party Guidance
(removed from the Research Agenda on 12/16/20) - Insurance—Deferral of the Effective Date and Amendments to Early Application in Update 2018-12
(ASU 2020-11 issued November 5, 2020) - Codification Improvements
(ASU 2020-10 issued October 29, 2020) - Codification Improvements—Receivables—Nonrefundable Fees and Other Costs (Subtopic 310-20): Premium Amortization on Purchased Callable Debt Securities
(ASU 2020-08 issued October 15, 2020)
- Not-for-Profit Reporting of Gifts-in-Kind
(ASU 2020-07 issued September 17, 2020)
- Distinguishing Liabilities from Equity (including convertible debt)
(ASU 2020-06 issued August 5, 2020) - Revenue from Contracts with Customers (Topic 606) and Leases (Topic 842): Effective Dates for Certain Entities
(ASU 2020-05 issued June 3, 2020) - Reference Rate Reform: Facilitation of the Effects of the Interbank Offered Rate Transition on Financial Reporting
(ASU 2020-04 issued March 12, 2020) - Codification Improvements to Financial Instruments
(ASU 2020-03 issued March 9, 2020) - Financial Instruments—Clarifying the Interactions between Topic 321, Topic 323, and Topic 815 (EITF 19-A)
(ASU 2020-01 issued January 16, 2020) - Simplifications to Accounting for Income Taxes
(ASU 2019-12 issued December 18, 2019) - 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)