Authority and currency
About this authority
- Publisher
- Financial Accounting Foundation
- Standing
- Primary authority
- Version
- Project status updated 2026-05-14
- Relevant parts
- Current Status and Next Steps following the May 13, 2026 Board meeting
- Currency
- current · checked Aug 8, 2026
As of the review date, the Board had completed initial deliberations and directed staff to draft a proposal. Current Topic 323 remains the teaching lane; the project is a prompt to recheck scope before future publication.