Ballots

FASB members approve the issuance of standards and Exposure Drafts through a vote by written ballot. Written ballots of the FASB are available here from August 1, 2010.

2017:
  • Accounting Standards Update, Earnings Per Share (Topic 260) Distinguishing Liabilities from Equity (Topic 480) Derivatives and Hedging (Topic 815): I. Accounting for Certain Financial Instruments with Down Round Features, II. Replacement of the Indefinite Deferral for Mandatorily Redeemable Financial Instruments of Certain Nonpublic Entities and Certain Mandatorily Redeemable Noncontrolling Interests with a Scope Exception  [4 assents/3 dissents]
  • Proposed Accounting Standards Update, Technical Corrections and Improvements to Topic 995, U.S. Steam Ship Entities: Elimination of Topic 995  [7 assents]
  • Proposed Accounting Standards Update, Technical Corrections and Improvements to Topic 942, Financial Services—Depository and Lending: Elimination of Certain Guidance for Bad Debt Reserves of Savings and Loans  [7 assents]
  • Proposed Accounting Standards Update, Consolidation (Topic 810): Targeted Improvements to Related Party Guidance for Variable Interest Entities  [4 assents/3 dissents]
  • Accounting Standards Update, Service Concession Arrangements (Topic 853): Determining the Customer of the Operation Services in a Service Concession Arrangement (a consensus of the Emerging Issues Task Force)  [7 assents]
  • Accounting Standards Update, Compensation—Stock Compensation (Topic 718): Scope of Modification Accounting [7 assents]
  • Accounting Standards Update, Receivables—Nonrefundable Fees and Other Costs (Subtopic 310-20): Premium Amortization on Purchased Callable Debt Securities [6 assents/1 dissent] 
2016:
  • Accounting Standards Update, Compensation—Retirement Benefits (Topic 715): Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost  [5 assents/2 dissents]
  • Proposed Accounting Standards Update, Compensation—Stock Compensation (Topic 718): Improvements to Nonemployee Share-Based Payment Accounting  [7 assents]
  • Accounting Standards Update, Plan Accounting: Defined Benefit Pension Plans (Topic 960), Defined Contribution Pension Plans (Topic 962), Health and Welfare Benefit Plans (Topic 965): Employee Benefit Plan Master Trust Reporting (a consensus of the Emerging Issues Task Force)  [7 assents]
  • Accounting Standards Update, Other Income—Gains and Losses from the Derecognition of Nonfinancial Assets (Subtopic 610-20): Clarifying the Scope of Asset Derecognition Guidance and Accounting for Partial Sales of Nonfinancial Assets  [7 assents]
  • Accounting Standards Update, Intangibles—Goodwill and Other (Topic 350): Simplifying the Accounting for Goodwill Impairment  [4 assents/3 dissents]
  • Accounting Standards Update, Clarifying When a Not-for-Profit Entity That Is a General Partner or a Limited Partner Should Consolidate a For-Profit Limited Partnership (or Similar Entity)  [7 assents]
  • Proposed Accounting Standards Update, Inventory (Topic 330): Disclosure Framework—Changes to the Disclosure Requirements for Inventory  [5 assents/2 dissents]
  • Proposed Accounting Standards Update, Debt (Topic 470): Simplifying the Classification of Debt in a Classified Balance Sheet (Current versus Noncurrent)  [7 assents]
  • Accounting Standards Update, Business Combinations (Topic 805): Clarifying the Definition of a Business  [6 assents/1 abstention]
  • Accounting Standards Update, Technical Corrections and Improvements to Update 2014-09, Revenue from Contracts with Customers (Topic 606)   [4 assents/2 dissents/1 abstention]
  • Accounting Standards Update, Technical Corrections and Improvements  [7 assents]
  • Proposed Accounting Standards Update, Liabilities—Distinguishing Liabilities from Equity (Topic 480): I—Accounting for Financial Instruments with Down Round Features, II—Replacement of the Indefinite Deferral for Mandatorily Redeemable Financial Instruments of Certain Nonpublic Entities and Certain Mandatorily Redeemable Noncontrolling Interests with a Scope Exception  [4 assents/2 dissents/1 abstention]
  • Proposed Accounting Standards Update, Compensation—Stock Compensation (Topic 718): Scope of Modification Accounting (a consensus of the Emerging Issues Task Force)  [7 assents]
  • Accounting Standards Update, Statement of Cash Flows (Topic 230): Restricted Cash (a consensus of the Emerging Issues Task Force)  [7 assents]
  • Proposed Accounting Standards Update, Service Concession Arrangements (Topic 853): Determining the Customer of the Operation Services (a consensus of the Emerging Issues Task Force)  [7 assents]
  • Proposed Accounting Standards Update, Technical Corrections to Update No. 2016-14, Not-for-Profit Entities (Topic 958): Presentation of Financial Statements of Not-for-Profit Entities—Endowment Reporting for Not-for-Profit Entities [7 assents]
  • Accounting Standards Update, Consolidation (Topic 810), Interests Held through Related Parities That Are under Common Control [6 assents/1 abstention]
  • Accounting Standards Update, Income Taxes (Topic 740): Intra-Entity Transfers of Assets Other Than Inventory [6 assents/1 abstention]
  • Proposed Accounting Standards Update, Financial Services—Insurance (Topic 944): Targeted Improvements to the Accounting for Long-Duration Contracts  [6 assents/1 dissent]
  • Proposed Accounting Standards Update, Receivables—Nonrefundable Fees and Other Costs (Subtopic 310-20): Premium Amortization on Purchased Callable Debt Securities  [6 assents/1 dissent]
  • Proposed Accounting Standards Update, Technical Corrections and Improvements—Update 2014-09, Revenue from Contracts with Customers: Additional Corrections  [6 assents/1 abstention]
  • Proposed Accounting Standards Update, Derivatives and Hedging (Topic 815): Targeted Improvements to Accounting for Hedging Activities  [6 assents/1 abstention]
  • Accounting Standards Update, Statement of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments (a consensus of the Emerging Issues Task Force)  [6 assents/1 abstention]
  • Accounting Standards Update, Not-for-Profit Entities (Topic 958): Presentation of Financial Statements of Not-for-Profit Entities  [6 assents/1 dissent]
  • Proposed Concepts Statement, Conceptual Framework for Financial Reporting—Chapter 7: Presentation  [7 assents]
  • Proposed Accounting Standards Update, Not-for-Profit Entities—Consolidation (Subtopic 958-810): Clarifying When a Not-for-Profit Entity That Is a General Partner Should Consolidate a For-Profit Limited Partnership or Similar Entity  [6 assents/1 dissent]
  • Proposed Accounting Standards Update, Plan Accounting: Defined Benefit Pension Plans (Topic 960); Defined Contribution Pension Plans (Topic 962); Health and Welfare Benefit Plans (Topic 965): Employee Benefit Plan Master Trust Reporting (a consensus of the FASB Emerging Issues Task Force)  [7 assents]
  • Proposed Accounting Standards Update, Income Taxes (Topic 740): Disclosure Framework—Changes to the Disclosure Requirements for Income Taxes  [7 assents]
  • Proposed Accounting Standards Update, Consolidation (Topic 810): Interests Held through Related Parties That Are under Common Control  [7 assents]
  • Accounting Standards Update, Financial Instruments—Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments  [5 assents/2 dissents]
  • Proposed Accounting Standards Update, Asset Derecognition (Subtopic 610-20, Topic 810, Topic 845, and Topic 860) of Nonfinancial Assets (Subtopic 610-20): Clarifying the Scope of Asset Derecognition Guidance and Accounting for Partial Sales of Nonfinancial Assets  [7 assents]
  • Proposed Accounting Standards Update, Technical Corrections and Improvements—Update 2014-09, Revenue from Contracts with Customers  [4 assents/3 dissents]
  • Proposed Accounting Standards Update, Intangibles—Goodwill and Other (Topic 350): Simplifying the Accounting for Goodwill Impairment  [7 assents]
  • Accounting Standards Update, Revenue from Contracts with Customers (Topic 606): Narrow-Scope Improvements and Practical Expedients  [6 assent/1 dissent]
  • Proposed Accounting Standards Update, Statement of Cash Flows (Topic 230): Restricted Cash (a consensus of the Emerging Issues Task Force)  [7 assents]
  • Proposed Accounting Standards Update, Technical Corrections and Improvements  [7 assents]
  • Accounting Standards Update, Revenue from Contracts with Customers (Topic 606): Identifying Performance Obligations and Licensing  [5 assents/2 dissents]
  • Accounting Standards Update, Compensation—Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting   [7 assents]
  • Accounting Standards Update, Revenue from Contracts with Customers (Topic 606): Principal versus Agent Considerations (Reporting Revenue Gross versus Net)  [7 assents]
  • Accounting Standards Update, Investments—Equity Method and Joint Ventures (Topic 323): Simplifying the Transition to the Equity Method of Accounting  [7 assents]
  • Accounting Standards Update, Intangibles—Goodwill and Other (Topic 350); Business Combinations (Topic 805); Consolidation (Topic 810); Derivatives and Hedging (Topic 815): Effective Date and Transition Guidance (a proposal of the Private Company Council)  [7 assents]

2015:
  • Accounting Standards Update, Derivatives and Hedging (Topic 815): Contingent Put and Call Options in Debt Instruments (a consensus of the FASB Emerging Issues Task Force)  [7 assents]
  • Accounting Standards Update, Derivatives and Hedging (Topic 815): Effect of Derivative Contract Novations on Existing Hedge Accounting Relationships (a consensus of the FASB Emerging Issues Task Force)  [7 assents]
  • Accounting Standards Update, Liabilities—Extinguishments of Liabilities (Subtopic 405-20): Recognition of Breakage for Certain Prepaid Stored-Value Products (a consensus of the FASB Emerging Issues Task Force)  [7 assents]
  • Accounting Standards Update, Leases (Topic 842)  [6 assents/1 dissent]
  • Proposed Accounting Standards Update, Statement of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments (a consensus of the FASB Emerging Issues Task Force)   [7 assents]
  • Proposed Accounting Standards Update, Compensation—Retirement Benefits—Defined Benefit Plans—General (Subtopic 715-20): Changes to the Disclosure Requirements for Defined Benefit Plans   [7 assents]
  • Proposed Accounting Standards Update, Compensation—Retirement Benefits (Topic 715): Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost   [7 assents]
  • Accounting Standards Update, Financial Instruments—Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities  [4 assents/3 dissents]
  • Proposed Accounting Standards Update, Fair Value Measurement (Topic 820): Disclosure Framework—Disclosure Review, Fair Value Measurement [7 assents]
  • Proposed Accounting Standards Update, Business Combinations (Topic 805): Clarifying the Definition of a Business  [7 assents]
  • Accounting Standards Update, Income Taxes (Topic 740): Balance Sheet Classification of Deferred Taxes  [7 assents]
  • Proposed Accounting Standards Update, Government Assistance (Topic 832): Disclosures by Business Entities about Government Assistance  [6 assents/1 dissent]
  • Proposed Accounting Standards Update, Intangibles—Goodwill and Other (Topic 350); Business Combinations (Topic 805); Consolidation (Topic 810); Derivatives and Hedging (Topic 815): Effective Date and Transition Guidance (a proposal of the Private Company Council)  [7 assents]
  • Proposed Accounting Standards Update, Revenue from Contracts with Customers (Topic 606): Narrow-Scope Improvements and Practical Expedients  [5 assents/2 dissents]
  • Accounting Standards Update, Business Combinations (Topic 805): Simplifying the Accounting for Measurement-Period Adjustments  [7 assents]
  • Proposed Accounting Standards Update, Notes to Financial Statements (Topic 235): Assessing Whether Disclosures Are Material   [7 assents]
  • Proposed Concepts Statement, Conceptual Framework for Financial Reporting—Chapter 3: Qualitative Characteristics of Useful Financial Information   [7 assents]
  • Proposed Accounting Standards Update, Revenue from Contracts with Customers (Topic 606): Principal versus Agent Considerations (Reporting Revenue Gross versus Net)  [7 assents]
  • Accounting Standards Update, Revenue from Contracts with Customers (Topic 606): Deferral of the Effective Date  [6 assents/1 dissent]
  • Accounting Standards Update, Derivatives and Hedging (Topic 815): Application of the Normal Purchases and Normal Sales Scope Exception to Certain Electricity Contracts within Nodal Energy Markets (a consensus of the FASB Emerging Issues Task Force)  [7 assents]
  • Proposed Accounting Standards Update, Derivatives and Hedging (Topic 815): Contingent Put and Call Options in Debt Instruments (a consensus of the FASB Emerging Issues Task Force)  [7 assents]
  • Proposed Accounting Standards Update, Derivatives and Hedging (Topic 815): Effect of Derivative Contract Novations on Existing Hedge Accounting Relationships (a consensus of the FASB Emerging Issues Task Force)  [7 assents]
  • Accounting Standards Update,Plan Accounting: Defined Benefit Pension Plans (Topic 960); Defined Contribution Pension Plans (Topic 962); Health and Welfare Benefit Plans (Topic 965): Measurement Date Practical Expedient (a consensus of the Emerging Issues Task Force)  [7 assents]
  • Accounting Standards Update, Plan Accounting: Defined Benefit Pension Plans (Topic 960); Defined Contribution Pension Plans (Topic 962); Health and Welfare Benefit Plans (Topic 965): Plan Investment Disclosures (a consensus of the Emerging Issues Task Force)  [7 assents]
  • Accounting Standards Update, Plan Accounting: Defined Contribution Pension Plans (Topic 962); Health and Welfare Benefit Plans (Topic 965): Fully Benefit-Responsive Investment Contracts (a consensus of the Emerging Issues Task Force)  [7 assents]
  • Accounting Standards Update, Inventory (Topic 330): Simplifying the Measurement of Inventory  [5 assents/2 dissents]
  • Accounting Standards Update, Technical Corrections and Improvements  [7 assents]
  • Proposed Accounting Standards Update, Investments—Equity Method and Joint Ventures (Topic 323): Simplifying the Equity Method of Accounting  [7 assents]
  • Proposed Accounting Standards Update, Compensation—Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting  [7 assents]
  • Proposed Accounting Standards Update, Business Combinations (Topic 805): Simplifying the Accounting for Measurement-Period Adjustments  [7 assents]
  • Accounting Standards Update, Financial Services—Insurance (Topic 944): Disclosures about Short-Duration Contracts  [7 assents]
  • Proposed Accounting Standards Update, Revenue from Contracts with Customers (Topic 606): Identifying Performance Obligations and Licensing  [5 assents/2 dissents]
  • Accounting Standards Update, Fair Value Measurement (Topic 820): Disclosures for Investments in Certain Entities That Calculate Net Asset Value per Share (or Its Equivalent) (a consensus of the Emerging Issues Task Force)  [7 assents]
  • Accounting Standards Update, Earnings Per Share (Topic 260): Effects on Historical Earnings per Unit of Master Limited Partnership Dropdown Transactions(a consensus of the Emerging Issues Task Force)  [7 assents]
  • Proposed Accounting Standards Update, Liabilities—Extinguishments of Liabilities (Subtopic 405-20): Recognition of Breakage for Certain Prepaid Stored-Value Cards (a consensus of the Emerging Issues Task Force)  [7 assents]
  • Proposed Accounting Standards Update, Revenue from Contracts with Customers (Topic 606): Deferral of the Effective Date  [7 assents]
  • Proposed Accounting Standards Update, Plan Accounting: Defined Benefit Pension Plans (Topic 960), Defined Contribution Pension Plans (Topic 962), Health and Welfare Benefit Plans (Topic 965): I. Fully Benefit-Responsive Investment Contracts, II. Plan Investment Disclosures, and III. Measurement Date Practical Expedient (a consensus of the FASB Emerging Issues Task Force)  [7 assents]
  • Proposed Accounting Standards Update, Derivatives and Hedging (Topic 815): Application of the Normal Purchases and Normal Sales Scope Exception to Certain Electricity Contracts within Nodal Energy Markets (a consensus of the FASB Emerging Issues Task Force)  [7 assents]
  • Proposed Accounting Standards Update, Not-for-Profit (Topic 958) and Health Care Entities (Topic 954): Presentation of Financial Statements of Not-for-Profit Entities  [5 assents/2 dissents]
  • Accounting Standards Update, Intangibles—Goodwill and Other—Internal-Use Software (Subtopic 350-40): Customer’s Accounting for Fees Paid in a Cloud Computing Arrangements  [7 assents]
  • Accounting Standards Update, Compensation—Retirement Benefits (Topic 715): Practical Expedient for the Measurement Date of an Employer’s Defined Benefit Obligation and Plan Assets  [7 assents]
  • Accounting Standards Update, Interest—Imputation of Interest (Subtopic 835-30): Simplifying the Presentation of Debt Issuance Costs  [7 assents]
  • Proposed Accounting Standards Update, Derivatives and Hedging (Topic 815): Disclosures Related to Hybrid Financial Instruments with Bifurcated Embedded Derivatives  [7 assents]

Ballots Archive