Authority and currency
About this authority
- Publisher
- Financial Accounting Foundation
- Standing
- Primary authority
- Version
- Exposure draft; comments due 2026-08-10
- Relevant parts
- Current project and issued exposure draft
- Currency
- future · checked Aug 8, 2026
The proposal is retained only as a standards-clock checkpoint. Current Topic 715 governs the core module. Any final standard requires a new dated source and curriculum review before its conclusions enter the current lane.