This site uses cookies to provide you with a more responsive and personalised service. By using this site you agree to our use of cookies. Please read our cookie notice for more information on the cookies we use and how to delete or block them.
The full functionality of our site is not supported on your browser version, or you may have 'compatibility mode' selected. Please turn off compatibility mode, upgrade your browser to at least Internet Explorer 9, or try using another browser such as Google Chrome or Mozilla Firefox.

Collaborative arrangements — Targeted improvements

The objectives of this project is to make targeted improvements to the guidance in Topic 808, Collaborative Arrangements, to clarify when transactions between participants in a collaborative arrangement are within the scope of the revenue guidance.

 

Meeting minutes

FASB discussions regarding this project are found in the following meeting minutes:

  • July 25, 2018 — The Board discussed issues relating to the development of a final ASU addressing ASC 808. The FASB's technical plan estimates it will be issued in Q4 2018.
  • February 7, 2018 — The Board met to discuss issues relating to the development of a proposed ASU addressing ASC 808, Collaborative Arrangements. The Board has not yet determined the timing of the release of that proposed ASU.
  • October 4, 2017 — The Board discussed issues related to the development of an exposure draft.
  • November 16, 2016 — The Board added this project to its technical agenda.

 

Current status

The FASB staff is conducting outreach on a non-revenue model.

 

Project milestones

Date Developments Comments
November 16, 2016 Added to the FASB's technical agenda.

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.