Accounting Standards Adopters

A list of accounting standards and some organizations that have adopted them. This is a reference resource for adopting accounting standards.

FASB

FASB Update 2016-13—Financial Instruments—Credit Losses (Topic 326)
FASB Update 2021-01 Reference Rate Reform (Topic 848): Scope
FASB Update 2021-02—Franchisors—Revenue from Contracts with Customers (Subtopic 952-606): Practical Expedient
FASB Update 2021-03—Intangibles—Goodwill and Other (Topic 350): Accounting Alternative for Evaluating Triggering Events
FASB Update 2021-04—Earnings Per Share (Topic 260), Debt—Modifications and Extinguishments (Subtopic 470-50), Compensation—Stock Compensation (Topic 718), and Derivatives and Hedging—Contracts in Entity’s Own Equity (Subtopic 815-40): Issuer’s Accounting for Certain Modifications or Exchanges of Freestanding Equity-Classified Written Call Options (a consensus of the FASB Emerging Issues Task Force)
FASB Update 2021-05—Leases (Topic 842): Lessors—Certain Leases with Variable Lease Payments
FASB Update 2021-07—Compensation—Stock Compensation (Topic 718): Determining the Current Price of an Underlying Share for Equity-Classified Share-Based Awards (a consensus of the Private Company Council)
FASB Update 2021-08—Business Combinations (Topic 805): Accounting for Contract Assets and Contract Liabilities from Contracts with Customers
FASB Update 2021-09—Leases (Topic 842): Discount Rate for Lessees That Are Not Public Business Entities
FASB Update 2021-10—Government Assistance (Topic 832): Disclosures by Business Entities about Government Assistance
FASB Update 2022-01—Derivatives and Hedging (Topic 815): Fair Value Hedging—Portfolio Layer Method
FASB Update 2022-02—Financial Instruments—Credit Losses (Topic 326): Troubled Debt Restructurings and Vintage Disclosures
FASB Update 2022-03—Fair Value Measurement (Topic 820): Fair Value Measurement of Equity Securities Subject to Contractual Sale Restrictions
FASB Update 2022-04—Liabilities—Supplier Finance Programs (Subtopic 405-50): Disclosure of Supplier Finance Program Obligations
FASB Update 2022-06—Reference Rate Reform (Topic 848): Deferral of the Sunset Date of Topic 848
FASB Update 2023-01—Leases (Topic 842): Common Control Arrangements
FASB Update 2023-02—Investments—Equity Method and Joint Ventures (Topic 323): Accounting for Investments in Tax Credit Structures Using the Proportional Amortization Method (a consensus of the Emerging Issues Task Force)
FASB Update 2023-05—Business Combinations—Joint Venture Formations (Subtopic 805-60): Recognition and Initial Measurement
FASB Update 2023-06—Disclosure Improvements: Codification Amendments in Response to the SEC’s Disclosure Update and Simplification Initiative
FASB Update 2023-07—Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures
FASB Update 2023-08—Intangibles—Goodwill and Other—Crypto Assets (Subtopic 350-60): Accounting for and Disclosure of Crypto Assets
FASB Update 2023-09—Income Taxes (Topic 740): Improvements to Income Tax Disclosures
FASB Update 2024-01—Compensation—Stock Compensation (Topic 718): Scope Application of Profits Interest and Similar Awards
FASB Update 2024-02—Codification Improvements—Amendments to Remove References to the Concepts Statements
FASB Update 2024-03—Income Statement—Reporting Comprehensive Income—Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses
FASB Update 2024-04—Debt—Debt with Conversion and Other Options (Subtopic 470-20): Induced Conversions of Convertible Debt Instruments

GASB

GASB Statement No. 100, Accounting Changes and Error Corrections—an amendment of GASB Statement No. 62
GASB Statement No. 101, Compensated Absences
GASB Statement No. 102, Certain Risk Disclosures
GASB Statement No. 103 Financial Reporting Model Improvements
GASB Statement No. 104 Disclosure of Certain Capital Assets
GASB Statement No. 94, Public-Private and Public-Public Partnerships and Availability Payment Arrangements
GASB Statement No. 95, Postponement of the Effective Dates of Certain Authoritative Guidance
GASB Statement No. 96, Subscription-Based Information Technology Arrangements
GASB Statement No. 97, Certain Component Unit Criteria, and Accounting and Financial Reporting for Internal Revenue Code Section 457 Deferred Compensation Plans—an amendment of GASB Statements No. 14 and No. 84, and a supersession of GASB Statement No. 32
GASB Statement No. 98, The Annual Comprehensive Financial Report
GASB Statement No. 99, Omnibus 2022