Status of FASB standard-setting projects

Below is the expected publication dates for select FASB standard-setting projects. Refer to FASB Project Roster & Status for additional details.

 

       Expected issuance:
Coming soon 2016
H1
2016
H2
2017 or
beyond
Financial instruments – Hedging    
Financial Instruments – Impairment    
Not-for-profit    
Revenue recognition – Practical expedients    
Simplification projects * * *

Other ongoing projects

  • Accounting for goodwill impairment
  • Accounting for long duration contracts

* There are various simplification projects in the pipeline; expected timing varies by project