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FASB Topic 606 Post-Implementation Review report

FASB's 2026 summary and detailed report on Topic 606 implementation, stakeholder evidence, costs, benefits, and continuing monitoring.

Authority and currency

About this authority

Publisher
Financial Accounting Foundation
Standing
Primary authority
Version
2026 summary and detailed report
Relevant parts
Summary report pages 1–12; detailed report, especially implementation activities and conclusions
Currency
current · checked Aug 7, 2026

Open the primary source

The report closes the formal post-implementation review without identifying a matter requiring immediate Topic 606 standard-setting action. It also records the areas that demanded substantial implementation support, including scope, performance obligations, variable consideration, principal-agent judgments, licensing, contract modifications, and contract costs. Those areas deserve instructional depth even though the model is now mature.