Accounting Standards for Private Sector Not-for-Profit Organizations

Project Listing

Project	Issued
Cloud Computing Arrangements	November 15, 2022
Combinations – Initial Measurement and Related Disclosures	March 1, 2021
Revenue – Upfront Non-refundable Fees or Payments	November 15, 2022

Active Projects Completed Projects Deferred Projects

Project	2023 Q3	2023 Q4	2024 Q1	2024 Q2
Contributions – Revenue Recognition and Related Matters	Exposure Draft
Evaluating the Preface
Financial Statement Concepts
Insurance Contracts with Cash Surrender Value
Research Improvements to Section 4450 Reporting Controlled and Related Entities by Not-for-Profit Organizations
Scaling the Standards	Consultation Paper