FASB Outlook

From the Chairman's Desk:
Why the FASB Cares about Non-GAAP Performance Measures

One of the growing controversies in financial reporting is over public companies’ use of non-GAAP reporting. As a standard-setter, I often ask myself: Are these companies—deliberately or otherwise—sending us a signal about ways to improve GAAP?
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For the Investor:
Should the FASB Have a Role in Sustainability Disclosures?

By Marc Siegel, FASB Member

I believe that the FASB already engages in sustainability or environmental, social and governance disclosures—when they intersect and overlap with the FASB's boundaries of financial reporting.
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Thoughts from a Departing Board Member

By Daryl Buck, former FASB Member

Since joining the FASB in 2011, I think the Board has made tremendous strides in improving how we think about and address private company issues.
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  • From the Chairman's Desk:
    Why the FASB Cares about Non-GAAP Performance Measures
  • For the Investor:
    Should the FASB Have a Role in Sustainability Disclosures?
  • Thoughts from a Departing Board Member

Featured Video


FASB Preview of 2017
The FASB’s Technical Director and Assistant Directors discuss the FASB’s top priorities for 2017.

Featured Video


Getting to Know Harold Monk
New FASB member Harold Monk discusses why he joined the Board, and how the FASB will continue to address private company financial accounting and reporting issues in the future.

On the Horizon

We explore the FASB’s upcoming standard on employee benefit plan master trust reporting; and proposals on simplifying the classification of debt in a classified balance sheet and distinguishing liabilities from equity.
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FASB Calendar




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