Status of FASB standard-setting projects

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01/25/2015 by Assurance services

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 2015
H1
2015
H2
2016 or
beyond
Consolidation    
Classification & measurement    
Impairment    
Leases    
Insurance– Long-duration    
Simplification projects * * *

Other ongoing projects

  • Disclosure framework initiatives
  • Clarifying the definition of a business
  • Liabilities and equities—Short-term improvements
  • Financial instruments—Hedging

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