Projects

As part of its due process, the FASB issues exposure drafts, discussion papers and other project documents for stakeholder review and input.

Handbook: Software and website costs

KPMG in-depth guide to accounting for software and website costs.

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From the reference library

FASB clarifies fair value guidance for sale restrictions

Final ASU clarifies that contractual sale restrictions are not considered in measuring equity securities at fair value.
FASB takes up project on software cost accounting

The project considers the accounting for and disclosure of costs to develop and acquire software for internal or external use.
FASB removes goodwill project from its technical agenda

At its June 15 meeting, FASB decided to deprioritize and remove the goodwill project from its technical agenda.
FASB removes lease modifications project from its agenda

The FASB will instead consider lease modifications as part of its ASC 842 post-implementation review.
Cloud computing implementation costs post-ASU 2018-15

Updated: Q&As for customers applying the new guidance on cloud computing implementation costs.
EITF reaches a final consensus on implementation costs for cloud computing

The EITF decided that implementation costs incurred by customers in CCAs should be deferred if they would be capitalized by the customer in a software licensing arrangement under the internal-use software guidance

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Blockchain, cryptocurrency challenge accounting models

Blockchain technologies such as cryptocurrency and their potential effects on accounting, internal controls, and business processes.

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