• Technical Plan and
  Project Updates
• Inactive Joint FASB/IASB Projects
• Research Projects
• Recently Completed Projects
• Projects Removed from Agenda
• Exposure Documents Open for
  Comment
• Comment Letters
• Technical Inquiry Service
• Effective Dates of Recent
  FASB Pronouncements
• FAS 133 Derivatives
  Implementation
• FASB XBRL

Recently Completed Projects

• Presentation of Comprehensive Income: Reclassifications of Items of Other Comprehensive Income 
  (ASU 2011-12 issued 12/23/11. Updated January 6, 2012.)
  
  
• Balance Sheet—Offsetting   
  (ASU 2011-11 issued 12/16/11. Updated December 20, 2011)
  
  
• Derecognition of in Substance Real Estate (10-E) (A consensus of the FASB Emerging Issues Task Force)
  (ASU 2011-10 issued 12/14/11)
   
• Disclosures about an Employer's Participation in a Multiemployer Plan 
  (ASU 2011-09 issued 09/21/11. Updated November 30, 2011)
  
  
• Goodwill Impairment Assessments 
  (ASU 2011-08 issued 09/15/11. Updated September 16, 2011)
  
  
• Health Care Entities: Presentation of the Provision for Bad Debts and Disclosures of Net Revenue and the Allowance for Doubtful Accounts (09-H) (A consensus of the FASB Emerging Issues Task Force)
  (ASU 2011-07 issued 07/25/11)
   
• Fees Paid to the Federal Government by Health Insurers (10-H) (A consensus of the FASB Emerging Issues Task Force)
  (ASU 2011-06 issued 07/21/11)
   
• Statement of Comprehensive Income 
  (ASU 2011-05 issued 06/16/11. Updated June 16, 2011)
   
• Fair Value Measurement 
  (ASU 2011-04 issued 05/12/11. Updated May 16, 2011)
  
  
• Transfers and Servicing—Repurchase Agreements 
  (ASU 2011-03 issued 04/29/11. Updated June 16, 2011)
   
• Troubled Debt Restructuring 
  (ASU 2011-02 issued 04/05/11. Updated April 7, 2011)
   
• Deferral of the Effective Date of Disclosures about Troubled Debt Restructurings in Update No. 2010-20
  (ASU 2011-01 issued 01/19/11. Updated January 21, 2011)