Topics
- Business Combination Projects
- Consolidation/Variable Interest Entity (VIE) Projects
- Definition Projects
- Disclosure Projects
- Effective Date and Transition Guidance Projects
- Emerging Issues Task Force (EITF) Projects
- Financial Instruments Projects
- Financial Performance Reporting Projects
- Lease Projects
- Liabilities and Equity Projects
- Revenue Projects
- Share-Based Compensation Projects
- Statement of Cash Flows Projects
- Other Projects
Business Combination Projects
Consolidation/Variable Interest Entity (VIE) Projects
Project | Meeting Date | Meeting Materials |
Accounting for Variable Interest Entities | 02/12/13 | Agenda Report—02/12/13
Minutes—02/12/13 No Additional Materials |
PCC Issue No. 13-02
Applying Variable Interest Entity Guidance to Common Control Leasing Agreements |
12/04/15 | Meeting Recap—12/04/15
Minutes—12/04/15 Paper |
03/20/14 | FASB In Focus
ASU 2014-07 |
|
01/28/14 | Meeting Recap—01/28/14
Minutes—01/28/14 Issue Summary No. 1, Supplement 2 |
|
11/12/13 | Meeting Recap—11/12/13
Minutes—11/12/13 Issue Summary 1, Supplement 1 Decision Overview |
|
10/14/13 | Comment Letters | |
08/22/13 | FASB in Focus
Exposure Document |
|
07/16/13 | PCC Decision Overview
Minutes—07/15/13 Issue Summary No. 1 (Revised) |
|
05/07/13 | No Meeting Recap
No Meeting Minutes PCC Issue No. 1 |
|
02/12/13 | Agenda Report | |
Consolidations | 04/20/18 | Meeting Recap—04/20/18
Minutes—04/20/18 No Additional Materials |
07/11/17 | Meeting Recap—07/11/17
Minutes—07/11/17 Presentation |
|
04/04/17 | No Meeting Recap
Minutes—04/04/17 Presentation |
|
12/13/16 | Meeting Recap—12/13/16
Minutes—12/13/16 Paper Roundtable Overview |
|
09/30/16 | Meeting Recap—09/30/16
Minutes—09/30/16 Paper |
|
Consolidation Targeted Improvements to Related Party Guidance for Variable Interest Entities | 10/09/18 | Meeting Recap—10/09/18
Minutes—10/09/18 No Additional Materials |
PCC Agenda Decision No. 15-02, Applying Variable Interest Entity Guidance to Entities under Common Control | 04/12/16 | PCC Decision Overview |
12/04/15 | PCC Decision Overview | |
11/20/15 | Agenda Request—11/20/15 |
Defintion Projects
Project | Meeting Date | Meeting Materials |
Definition of a Business | 07/21/15 | Meeting Recap—07/21/15
Minutes—07/21/15 Presentation |
12/11/14 | Meeting Recap—12/11/14
Minutes—12/11/14 Presentation |
|
Definition of a Nonpublic Entity | 09/30/13 | No Meeting Recap
Minutes—09/30/13 No Additional Materials |
07/15/13 | No Meeting Recap
Minutes—07/15/13 No Additional Materials |
|
PCC Issue No. 14-01, Definition of a Public Business Entity (Phase II) |
12/13/16 | Meeting Recap—12/13/16
Minutes—12/13/16 Paper |
02/13/15 | Meeting Recap—02/13/15
Minutes—02/13/15 Issue Summary No. 1, Supplement No. 1 Decision Overview |
|
12/11/14 | Issue Summary No. 1 | |
04/29/14 | Agenda Report—04/29/14 |
Disclosure Projects
Effective Date and Transition Guidance
Project | Meeting Date | Meeting Materials |
Revenue from Contracts with Customers (Topic 606) and Leases (Topic 842): Effective Dates for Certain Entities | 06/25/20 | Meeting Recap–06/25/20
Minutes—06/25/20 No Additional Materials |
04/17/20 | Meeting Recap–04/17/20
Minutes—04/17/20 No Additional Materials |
|
Effective Date Philosophy | 09/11/19 | Meeting Recap—09/11/19
Minutes—09/11/19 Presentation Proposed ASU |
06/24/19 | Meeting Recap—06/24/19
Minutes—06/24/19 Presentation |
|
PCC Issue No. 15-01, Effective Date and Transition Guidance | 12/04/15 | ASU 2016-03
PCC Decision Overview |
11/23/15 | Issue Summary No. 3 | |
07/21/15 | PCC Decision Overview
Issue Summary No. 2 |
|
04/24/15 | Issue Summary No. 1 |
Emerging Issues Task Force (EITF) Projects
Project | Meeting Date | Meeting Materials |
EITF Issue No. 12-F, Pushdown Accounting | 07/15/14 | Meeting Recap—07/15/14
Minutes—07/15/14 No Additional Materials |
EITF Issue No. 16-A, Restricted Cash | 04/12/16 | Meeting Recap—04/12/16
Minutes—04/12/16 Presentation |
EITF Issue No. 18-A, Recognition Under Topic 805 for an Assumed Liability in a Revenue Contract | 06/24/19 | Meeting Recap—06/24/19
Minutes—06/24/19 No Additional Materials |
EITF Issue No. 19-A, Financial Instruments—Clarifying the Interactions between Topic 321 and Topic 323 | 06/24/19 | Meeting Recap—06/24/19
Minutes—06/24/19 No Additional Materials |
EITF Issue No. 19-B, Revenue Recognition—Contract Modifications of Licenses of Intellectual Property | 06/24/19 | Meeting Recap—06/24/19
Minutes—06/24/19 No Additional Materials |
EITF Issue No. 19-C, Warrant Modifications: Issuers’ Accounting for Modifications of Equity Classified Freestanding Call Options That are Not within the Scope of Topic 718 or Topic 815 | 12/16/19 | Meeting Recap—12/16/19
Minutes—12/16/19 Presentation |
EITF Issue No. 21-A, Accounting for Investments in Tax Credit Structures Using the Proportional Amortization Method | 06/23/22 | Meeting Recap—06/23/22
Minutes—06/23/22 Presentation |
Financial Instruments Projects
Project | Meeting Date | Meeting Materials |
Fair Value Measurement of Equity Securities Subject to Contractual Sale Restrictions | 09/28/21 | Meeting Recap—09/28/21
Minutes—09/28/21 Presentation Proposed ASU |
06/22/21 | Meeting Recap—06/22/21
Minutes—06/22/21 No Additional Materials |
|
Accounting for Interest Rate Swaps | 02/12/13 | Agenda Report—02/12/13
Minutes—02/12/13 No Additional Materials |
Accounting for Financial Instruments | 07/15/13 | No Meeting Recap
Minutes—07/15/13 No Additional Materials |
Accounting for Financial Instruments—Classification and Measurement and Impairment | 12/11/14 | Meeting Recap—12/11/14
Minutes—12/11/14 Presentation |
Accounting for Financial Instruments—Disclosures | 02/13/15 | Meeting Recap—02/13/15
Minutes—02/13/15 Presentation |
Accounting for Financial Instruments—Hedge Accounting | 04/04/17 | No Meeting Recap
Minutes—04/04/17 Presentation |
12/13/16 | Meeting Recap—12/13/16
Minutes—12/13/16 Paper |
|
Accounting for Financial Instruments—Impairment | 12/11/14 | Meeting Recap—12/11/14
Minutes—12/11/14 Presentation |
Accounting for Financial Instruments with ESG-Linked Features and Accounting for Regulatory Credits (Research Project) | 04/22/22 | Meeting Recap—04/22/22
Minutes—04/22/22 Presentation |
Accounting for Environmental Credit Programs | 06/24/22 | Meeting Recap—06/24/22
Minutes—06/24/22 Presentation |
Current Expected Credit Losses (CECL) | 04/21/22 | Meeting Recap—04/21/22
Minutes—04/21/22 Presentation |
09/28/21 | Meeting Recap—09/28/21
Minutes—09/28/21 Presentation |
|
06/24/19 | Meeting Recap—06/24/19
Minutes—06/24/19 Presentation |
|
PCC Issue No. 13-03A, Accounting for Certain Receive-Variable, Pay-Fixed Interest Rate Swaps- Simplified Hedge Accounting Approach | 01/16/14 | FASB In Focus
ASU 2014-03 |
9/30/13 | PCC Decision Overview
Issue Summary No. 1, Supplement No. 1 |
|
08/23/13 | Comment Letters | |
07/01/13 | Exposure Document
FASB In Focus |
|
05/07/13 | Issue Summary No. 1
PCC Decision Overview |
|
02/12/13 | Agenda Report | |
PCC Issue No. 13-03B, Accounting for Certain Receive-Variable, Pay- Fixed Interest Rate Swaps- Combined Instruments Approach | 01/28/14 | Meeting Recap—01/28/14
Minutes—01/28/14 Issue Summary No. 1, Supplement No. 2 PCC Decision Overview |
09/30/13 | PCC Decision Overview
Issue Summary No. 1, Supplement No. 1 |
|
08/23/13 | Comment Letters | |
07/01/13 | Exposure Document
FASB In Focus |
|
05/07/13 | No Meeting Recap
No Meeting Minutes Issue Summary No. 1 PCC Decision Overview |
|
02/12/13 | Agenda Report—02/12/13
Minutes—02/12/13 No Additional Materials |
Financial Performance Projects
Project | Meeting Date | Meeting Materials |
Financial Performance Reporting | 07/19/16 | Meeting Recap—07/19/16
Minutes—07/19/16 Presentation |
Financial Performance Reporting—Disaggregation of Performance Information | 04/01/19 | Meeting Recap—04/01/19
Minutes—04/01/19 Presentation |
12/08/17 | Meeting Recap—12/08/17
Minutes—12/08/17 Paper |
|
Disaggregation—Income Statement Expenses | 06/24/22 | Meeting Recap—06/24/22
Minutes—06/24/22 Memo |
Lease Projects
Liabilities and Equity Projects
Revenue Projects
Project | Meeting Date | Meeting Materials |
Revenue Recognition—Post-Implementation Review | 12/16/22 | Meeting Recap—12/16/22
Minutes—12/16/22 Memo Appendix |
06/22/21 | Meeting Recap—06/22/21
Minutes—06/22/21 No Additional Materials |
|
04/20/21 | Meeting Recap—04/20/21
Minutes—04/20/21 Presentation Memo |
|
Revenue Recognition | 12/03/20 | Meeting Recap—12/03/20
Minutes—12/03/20 No additional materials |
09/22/20 | Meeting Recap—09/22/20
Minutes—09/22/20 Presentation |
|
04/17/20 | Meeting Recap—04/17/20
Minutes—04/17/20 Presentation April 8, 2020 Board Meeting Handout April 8, 2020 Tentative Board Decisions |
|
06/24/19 | Meeting Recap—06/24/19
Minutes—06/24/19 No Additional Materials |
|
04/01/19 | Meeting Recap—04/01/19
Minutes—04/01/19 No Additional Materials |
|
06/26/18 | Meeting Recap—06/26/18
Minutes—06/26/18 No Additional Materials |
|
12/06/2012 | No Meeting Recap
Minutes—12/06/12 No Additional Materials |
Share-Based Compensation Projects
Statement of Cash Flows Projects
Project | Meeting Date | Meeting Materials |
Statement of Cash Flows | 07/21/15 | Meeting Recap—07/21/15
Minutes—07/21/15 Presentation |
Statement of Cash Flows: Classification of Certain Cash Receipts and Cash Payments | 09/25/15 | Meeting Recap—09/25/15
Minutes—09/25/15 Presentation |