FASB Outlook

From the Chairman's Desk:
Adjusting for the Pace of Change

An important part of the standard-setting process is deciding when new standards should be effective, especially when we issue several major standards within a few years of each other. We’re also proactively focused on managing the pace of future broad accounting changes.
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For the Investor:
Preparing for the Next Few Quarters

By Marc Siegel, FASB Member

There are several new accounting rules which will be reflected in financial statements in the next few quarters, so now is the time to make sure that you are ready for them. Some companies are adopting early, so you may be seeing new results ASAP!
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Need to Know: Hedge Accounting Standard

During the third quarter of 2017, the FASB will issue a new standard that will improve and simplify accounting rules around hedge accounting. The standard will take effect for public companies in 2019 and private companies in 2020.
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  • From the Chairman's Desk:
    Adjusting for the Pace of Change
  • For the Investor:
    Preparing for the Next Few Quarters
  • Need to Know: Hedge Accounting Standard

Featured Video

Getting to Know Marsha Hunt
New FASB member Marsha Hunt shares her thoughts on joining the Board, and the future of standard-setting.

On the Horizon

We explore the FASB’s upcoming proposals on consolidation guidance for VIEs, consolidation reorganization, and revenue recognition of grants and contracts.
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Effective Dates of Major Standards

A reminder of upcoming effective dates for major financial accounting and reporting standards on revenue recognition, leases, credit losses, and not-for-profit financial reporting.
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FASB Calendar




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