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Update 2021-09-Leases (Topic 842): Discount Rate for Lessees That Are Not Public Business Entities.Update 2021-10-Government Assistance (Topic 832): Disclosures by Business Entities about Government Assistance.Update 2022-01-Derivatives and Hedging (Topic 815): Fair Value Hedging-Portfolio Layer Method.Update 2022-02-Financial Instruments-Credit Losses (Topic 326): Troubled Debt Restructurings and Vintage Disclosures.Update 2022-03-Fair Value Measurement (Topic 820): Fair Value Measurement of Equity Securities Subject to Contractual Sale Restrictions.Update 2022-04-Liabilities-Supplier Finance Programs (Subtopic 405-50): Disclosure of Supplier Finance Program Obligations.Update 2022-05-Financial Services-Insurance (Topic 944): Transition for Sold Contracts.Update 2022-06-Reference Rate Reform (Topic 848): Deferral of the Sunset Date of Topic 848.VIEW FASB ACCOUNTING STANDARDS UPDATES Issued In 2022 For additional use, you may Request Copyright Permission.All use is subject to the FASB Website Terms and Condition.Financial Accounting Foundation claims no copyright in any portion hereof that constitutes a work of the United States Government.Īny links to the ASUs on your website must be directed to this page and not to the individual documents so that users understand the requirements and conditions for the use of ASUs. Content copyrighted by Financial Accounting Foundation may not be reproduced, stored in retrieval system, or transmitted, in any form or by any means, electronic, mechanical, photocopying, recording, or otherwise, without the prior written permission of the Financial Accounting Foundation.

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