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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

On November 5, 2018, the FASB issued ASU 2018-18, Clarifying the Interaction Between Topic 808 and Topic 606.


Project milestones

Date Developments Comments
November 16, 2016 Added to the FASB's technical agenda.
November 5, 2018 FASB issued ASU 2018-18, Clarifying the Interaction Between Topic 808 and Topic 606.

Correction list for hyphenation

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