FASB Outlook

From the Chairman's Desk:
The Value of Holding Public Roundtables

Thoughtful, reasoned, and timely stakeholder feedback is a critical component of the FASB’s standard-setting process. In this column, I wanted to discuss one tool that has been an important mechanism in our process: public roundtable meetings.
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For the Investor:
Footnotes vs Face of Financials

By Marc Siegel, FASB Member

In this column, I would like to describe how my prior research process, as a former investor, led to my conclusion that it definitely matters whether something is presented on the face of financial statements versus only disclosed in the footnotes.
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Implementing the Leases Standard: A Few Things to Consider

By Lisa Kaestle, FASB Assistant Project Manager

While most technical inquiries on our Leases standard have been fact and circumstance-specific, there are a few general trends to consider as you prepare to adopt the new standard.
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  • From the Chairman's Desk:
    The Value of Holding Public Roundtables
  • For the Investor:
    Footnotes vs Face of Financials
  • Implementing the Leases Standard: A Few Things to Consider

On the Horizon

We explore the FASB’s upcoming standards on accounting for goodwill impairment, clarifying the definition of a business during business combinations, and restricted cash.
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Featured Video


The FASB's Advisory Groups

In this brief video, FASB Chairman Russ Golden and FASB Assistant Directors Jeffrey Mechanick and Alicia Posta discuss the role the Board’s advisory groups play in the standard-setting process.

FASB Calendar

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