Reference Library

About

The FASB reference library includes documents that constitute the FASB public file.
Material not included in the reference library is available for review at the FASB’s Norwalk office. Copies may also be purchased.
For material not available on this page, complete the Online Public Reference Request Form.

Technical Inquiry Service

The FASB staff provides a Technical Inquiry Service to clarify existing guidance or provisions within existing FASB literature. This includes:
  • APB Opinions and Interpretations
  • Accounting Research Bulletins
  • FASB Statements
  • FASB Interpretations and Technical Bulletins
  • Statements of Financial Accounting Concepts
  • FASB Staff Implementation Guides
  • Consensuses of the Emerging Issues Task Force (EITF)

Chairman's Quarterly

Read the recent October 1, 2012 - December 31, 2012 FASB Chairman report that addresses technical activities; education and communications; administrative; procedural; and strategic activities; government and regulatory activities; and GASB liaison activities.
  • About The FASB reference library includes documents that constitute the FASB public file.
  • Technical Inquiry Service A service to clarify existing guidance or provisions within literature. >> More
  • Chairman's Quarterly The FASB Chairman reports quarterly on the activities of the FASB. Quarterly reports issued after 2000 are available here. >> More

Project Plans

The FASB’s project plan, also referred to as its technical plan, lists the projects on the Board’s technical agenda and provides other information such as the expected timing of exposure documents, final standards, and public roundtable meetings.

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Exposure Drafts, Public Comment Documents & Response Comment Letters

A variety of exposure documents to solicit input on its standards-setting activities, such as Exposure Drafts, Discussion Papers, Preliminary Views, and Invitations to Comment.

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Other Comment Letters

Unsolicited comment letters of a general nature are made publicly available unless they meet criteria for confidentiality treatment set out in the Rules of Procedure.

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Research Project Reports

Research reports, including written research data and summaries of such data, prepared by or for the FASB or any FASB advisory groups.

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Minutes

The FASB prepares minutes of decision-making meetings of the FASB and its Emerging Issues Task Force (EITF). Minutes of other public meetings, to the extent they are prepared, are also available.

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Public Forums Information

The FASB makes information about public forums available to the public, including the public notice of the meeting, lists of participants, written comments or other material provided by participants, and meeting reports or minutes, and transcripts if made.

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Agenda Requests

All letters the FASB receives that are an agenda request or a request that the FASB review or reexamine authoritative standards or financial accounting concepts are made available to the public.

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Ballots

FASB members approve the issuance of standards and Exposure Drafts through a vote by written ballot.

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FASB Outlook

The FASB Outlook is a quarterly e-newsletter designed to keep stakeholders informed about key FASB projects and activities. It presents current accounting and financial reporting issues in a “plain-English” user-friendly format designed to provide quick access to stories of interest to the busy professional. Click here to subscribe.


Other Communications

The FASB makes publicly available all significant communications such as its Rules of Procedure and other statements of policy.

 

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Annual Reports

The Financial Accounting Foundation prepares an annual report that it makes available to the public. That Annual Report also includes the Annual Report of the FASB Chairman.

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Quarterly Reports of the FASB Chairman

The FASB Chairman reports quarterly on the activities of the FASB.

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Standards

View the authoritative standards issued by the FASB. This includes standards issued by predecessors: the Accounting Principles Board and the Committee on Accounting Procedure.

Nonauthoritative Statements of Financial Accounting Concepts issued by the FASB are also available.

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Technical Inquiry Service

The FASB staff provides a technical inquiry service to clarify existing guidance or provisions within existing FASB literature.

This includes:

  • APB Opinions and Interpretations
  • Accounting Research Bulletins
  • FASB Statements
  • FASB Interpretations and Technical Bulletins
  • Statements of Financial Accounting Concepts
  • FASB Staff Implementation Guides
  • Consensuses of the Emerging Issues Task Force (EITF)

>> More