Authority and currency
About this authority
- Publisher
- Financial Accounting Foundation
- Standing
- Primary authority
- Version
- Project status updated 2026-03-23
- Relevant parts
- Current Status and Project History; March 18, 2026 pause
- Currency
- current · checked Aug 8, 2026
The project documents a live standards clock, not a new accounting answer. The course applies current Subtopic 470-50 and labels the proposed exchange model only as a research-update flag.