Technical Agenda Overview Revised December 21, 2022

RECOGNITION & MEASUREMENT Current Stage Timing

Accounting for and Disclosure of Crypto Assets Initial deliberations
Accounting for and Disclosure of Software Costs Initial deliberations
Accounting for Environmental Credit Programs Initial deliberations
Codification Improvements (next phase) Initial deliberations
Codification Improvements—Amendments to Remove References to the Concepts Statements ED redeliberations
Codification Improvements—Hedge Accounting ED redeliberations
EITF 21-A, Accounting for Investments in Tax Credit Structures Using the Proportional ED redeliberations
Amortization Method
Financial Instruments—Credit Losses (Topic 326)—Acquired Financial Assets Initial deliberations
Joint Venture Formations ED out for comment Ends
December 27, 2022
Leases (Topic 842): Common Control Arrangements ED out for comment Ends
January 16, 2023
Scope Application of Profits Interests Awards: Compensation—Stock Compensation (Topic 718) Drafting ED Q1 2023

PRESENTATION & DISCLOSURE PROJECTS Current Stage Timing

Disaggregation—Income Statement Expenses Initial deliberations
Disclosure Improvements in Response to the SEC’s Release on Disclosure Update and Simplification ED redeliberations
Improvements to Income Tax Disclosures Drafting ED Q1 2023
Interim Reporting—Narrow-Scope Improvements ED redeliberations
Segment Reporting ED redeliberations

FRAMEWORK PROJECTS Current Stage Timing

Conceptual Framework: Measurement Initial deliberations
Conceptual Framework: The Reporting Entity ED out for comment Ends
January 16, 2023
Conceptual Framework: Recognition and Derecognition ED out for comment Ends
February 21, 2023
 RESEARCH PROJECTS
Accounting for and Disclosure of Intangibles
Accounting for Exchange-Traded Commodities
Accounting for Financial Instruments with Environmental, Social, and Governance (ESG)-Linked Features
Accounting for Government Grants
Consolidation for Business Entities
Financial Key Performance Indicators for Business Entities
Hedge Accounting—Phase 2
Statement of Cash Flows

POST-IMPLEMENTATION PROJECTS
Credit Losses
Leases
Revenue Recognition

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