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.

2015:
  • Proposed Accounting Standards Update, Derivatives and Hedging (Topic 815): Disclosures Related to Hybrid Financial Instruments with Bifurcated Embedded Derivatives  [7 assents]
2014:
  • Accounting Standards Update, Consolidation (Topic 810): Amendments to Consolidation  [7 assents]
  • Proposed Accounting Standards Update, Income Taxes (Topic 740): Intra-Entity Asset Transfers and Balance Sheet Classification of Deferred Taxes  [7 assents]
  • Accounting Standards Update, Income Statement—Extraordinary and Unusual Items (Subtopic 225-20): Simplifying Income Statement Presentation by Eliminating the Concept of Extraordinary Items  [7 assents]
  • Accounting Standards Update, Business Combinations (Topic 805): Accounting for Identifiable Assets in a Business Combination (a consensus of the Private Company Council)  [4 assents/3 dissents]
  • Proposed Accounting Standards Update, Financial Services—Investment Companies (Topic 946): Disclosures about Investments in Other Investment Companies  [7 assents]
  • Accounting Standards Update, Business Combinations (Topic 805): Pushdown Accounting (a consensus of the FASB Emerging Issues Task Force)  [5 assents/2 dissents]
  • Accounting Standards Update, Derivatives and Hedging (Topic 815): Determining Whether the Host Contract in a Hybrid Financial Instrument Issued in the Form of a Share Is More Akin to Debt or to Equity (a consensus of the FASB Emerging Issues Task Force)  [6 assents, 1 dissent]
  • Proposed 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 FASB Emerging Issues Task Force)  [7 assents]
  • Proposed Accounting Standards Update, Earnings Per Share (Topic 260): Effects on Historical Earnings per Unit of Master Limited Partnership Dropdown Transactions (a consensus of the FASB Emerging Issues Task Force)  [7 assents]
  • Proposed Accounting Standards Update, Compensation—Retirement Benefits (Topic 715): Practical Expedient for Measuring and Employer’s Defined Benefit Obligation and Plan Assets  [7 assents]
  • Proposed Accounting Standards Update, Interest—Imputation of Interest (Subtopic 835-30): Simplifying the Presentation of Debt Issuance Cost  [7 assents]
  • Proposed Accounting Standards Update, Technical Corrections and Improvements  [7 assents]
  • Accounting Standards Update, Presentation of Financial Statements—Going Concern (Topic 205-40)  [5 assents/2 dissents]
  • Proposed Accounting Standards Update, Intangibles—Goodwill and Other—Internal-Use Software (Subtopic 350-40): Customer’s Accounting for Fees Paid in a Cloud Computing Arrangement  [7 assents]
  • Accounting Standards Update, Receivables—Troubled Debt Restructurings by Creditors (Subtopic 310-40): Classification of Certain Government-Guaranteed Mortgage Loans upon Foreclosure (a consensus of the Emerging Issues Task Force)  [7 assents]
  • Accounting Standards Update, Consolidation (Topic 810): Measuring the Financial Assets and the Financial Liabilities of a Consolidated Collateralized Financing Entity (a consensus of the FASB Emerging Issues Task Force)  [7 assents]
  • Proposed Accounting Standards Update, Income Statement—Extraordinary and Unusual Items (Subtopic 225-20): Simplifying Income Statement Presentation by Eliminating the Concept of Extraordinary Items  [7 assents]
  • Proposed Accounting Standards Update, Inventory (Topic 330): Simplifying the Measurement of Inventory  [7 assents]
  • Accounting Standards Update, Compensation—Stock Compensation (Topic 718): Accounting for Share-Based Payments When the Terms of an Award Provide That a Performances Target Could Be Achieved after the Requisite Service Period (a consensus of the Emerging Issues Task Force)  [7 assents]
  • Accounting Standards Update, Transfers and Servicing (Topic 860): Repurchase-to-Maturity Transactions, Repurchase Financings, and Disclosures  [6 assents/1 dissent]
  • Accounting Standards Update, Development Stage Entities (Topic 915): Elimination of Certain Financial Reporting Requirements, Including an Amendment to Variable Interest Entities Guidance in Topic 810, Consolidation  [6 assents/1 dissent]
  • Accounting Standards Update, Revenue from Contracts with Customers (Topic 606)  [5 assents/1 dissent/1 abstain]
  • Proposed Accounting Standards Update, Business Combinations (Topic 805): Pushdown Accounting upon Change in Control (a consensus of the FASB Emerging Issues Task Force)  [5 assents/2 dissents]
  • Accounting Standards Update, Presentation of Financial Statements (Topic 205) and Property, Plant, and Equipment (Topic 360): Reporting Discontinued Operations and Disclosures of Disposals of Components of an Entity  [7 assents]
  • Accounting Standards Update, Consolidation (Topic 810): Applying Variable Interest Entities Guidance to Common Control Leasing Arrangements (a consensus of the Private Company Council)  [7 assents]
  • Proposed Statement of Financial Accounting Concepts, Conceptual Framework for Financial Reporting—Chapter 8: Notes to Financial Statements  [7 assents]

Ballots Archive