Accounting Research Tool
Comment Letters

Proposed FASB Accounting Standards Updates

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Financial Instruments — Credit Losses (Topic 326): Purchased Financial AssetsCompensation — Stock Compensation (Topic 718): Scope Application of Profits Interest AwardsIntangibles — Goodwill and Other — Crypto Assets (Subtopic 350-60) — Accounting for and Disclosure of Crypto AssetsLeases (Topic 842): Common Control ArrangementsBusiness Combinations — Joint Venture Formations (Subtopic 805-60): Recognition and Initial MeasurementSegment Reporting (Topic 280): Improvements to Reportable Segment DisclosuresFinancial Services — Insurance (Topic 944): Transition for Sold ContractsReference Rate Reform (Topic 848) and Derivatives and Hedging (Topic 815): Deferral of the Sunset Date of Topic 848 and Amendments to the Definition of the Secured Overnight Financing Rate (SOFR) Overnight Index Swap RateLiabilities — Supplier Finance Programs (Subtopic 405-50): Disclosure of Supplier Finance Program ObligationsInterim Reporting (Topic 270): Disclosure Framework — Changes to Interim Disclosure RequirementsFinancial Instruments — Credit Losses (Topic 326): Troubled Debt Restructurings and Vintage DisclosuresFair Value Measurement (Topic 820): Fair Value Measurement of Equity Securities Subject to Contractual Sale RestrictionsFair Value Hedging — Portfolio Layer MethodBusiness Combinations (Topic 805): Accounting for Contract Assets and Contract Liabilities From Contracts With CustomersIntangibles — Goodwill and Other (Topic 350): Accounting Alternative for Evaluating Triggering EventsLeases (Topic 842): Targeted ImprovementsReference Rate Reform (Topic 848) — Scope RefinementFranchisors — Revenue From Contracts With Customers (Subtopic 952-606) — Practical ExpedientCompensation — Stock Compensation (Topic 718): Determining the Current Price of an Underlying Share for Equity-Classified Share-Option AwardsFinancial Services — Insurance (Topic 944): Effective Date and Early ApplicationEffective Dates for Certain EntitiesCodification Improvements to Hedge AccountingCodification ImprovementsSimplifying the Classification of Debt in a Classified Balance Sheet (Current Versus Noncurrent)Facilitation of the Effects of Reference Rate Reform on Financial ReportingAccounting for Convertible Instruments and Contracts in an Entity’s Own EquityFinancial Services — Insurance (Topic 944): Effective DatesFinancial Instruments — Credit Losses (Topic 326), Derivatives and Hedging (Topic 815), and Leases (Topic 842): Effective DatesCodification Improvements to Topic 326, Financial Instruments — Credit LossesSimplifying the Accounting for Income TaxesCodification Amendments in Response to the SEC’s Disclosure Update and Simplification InitiativeCompensation — Stock Compensation (Topic 718) and Revenue From Contracts With Customers (Topic 606): Codification Improvements — Share-Based Consideration Payable to a CustomerChanges to the Disclosure Requirements for Income TaxesTargeted Transition Relief for Topic 326, Financial Instruments — Credit LossesIntangibles — Goodwill and Other (Topic 350), Business Combinations (Topic 805), and Not-for-Profit Entities (Topic 958): Extending the Private Company Accounting Alternatives on Goodwill and Certain Identifiable Intangible Assets to Not-for-Profit Entities Extending the Private Company Accounting Alternatives on Goodwill and Certain Identifiable Intangible Assets to Not-for-Profit EntitiesCodification Improvements for Lessors