FASB/IASB Joint Transition Resource Group for Revenue Recognition

FASB Project Update

Learn more about recently issued standards related to issues identified by the TRG. Recently released standards include:
  1. ASU 2016-12: Narrow-Scope Improvements and Practical Expedients
  2. ASU 2016-10: Identifying Performance Obligations and Licensing
  3. ASU 2016-08: Principal versus Agent Considerations (Reporting Revenue Gross versus Net)
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Effective Date Deferred

The Financial Accounting Standards Board (FASB) issued an Accounting Standards Update that defers the effective date of its new revenue recognition standard by one year.
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FASB Outlook

An Update on Implementing the New Revenue Standard.
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  • FASB Project Update FASB Projects to Address TRG Identified Issues
  • Effective Date Deferred FASB Issues Guidance Deferring Effective Date of Revenue Recognition Standard
  • FASB Outlook An Update on Implementing the New Revenue Standard

About the Group

  • Purpose of the Group
  • Operating Procedures
  • Contact Information
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Meetings



Scheduled meetings and instructions on how to attend
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Group Members

The members of the TRG include those with knowledge and experience in revenue recognition under U.S. GAAP and/or IFRS
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Revenue from Contracts with Customers

Learn more about technical and research agenda projects and related FASB decisions.
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Submit an Issue

Guidelines on how to provide implementation feedback
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Revenue Recognition Standard

Learn more about the new Revenue Recognition Standard
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