* Accounting for Exchange-Traded Digital Assets and Commodities—This research project will explore accounting for and disclosure of a subset of exchange-traded digital assets and exchange-traded commodities.
* Accounting for and Disclosure of Intangibles—This research project will consider potential ways to improve the accounting for and disclosure of intangibles, including software costs, internally developed intangibles, and research and development.
* Hedge Accounting Phase 2—This research project will seek stakeholder feedback that could bring further alignment of hedge accounting with risk management activities beyond the targeted improvements made to the hedge accounting model in Accounting Standards Update No. 2017-12, Derivatives and Hedging (Topic 815): Targeted Improvements to Accounting for Hedging Activities, and consider changes to the definition of a derivative.
* Accounting for Financial Instruments with Environmental, Social, and Governance (ESG)-Linked Features and Regulatory Credits—This research project will explore accounting for and disclosure of financial instruments with ESG-linked features and regulatory credits.
* Accounting for Government Grants, Invitation to Comment—This research project will solicit feedback on whether the requirements in IAS 20, Accounting for Government Grants and Disclosure of Government Assistance, should be incorporated into GAAP.
* Agenda Consultation—This research project will solicit feedback about the financial reporting issues that the Board should consider adding to its agenda and the priority of those issues.
The Financial Accounting Standards Board