Projects

Out for Comment

As part of its due process, the FASB issues Exposure Drafts, Discussion Papers, and other project documents for stakeholder review and input. This feedback helps the FASB develop standards that provide decision-useful information for investors and other financial statement users.

Tentative Board Decisions

Want to know what happened at the last Board meeting? FASB tentative Board decisions provide a high level overview of each project discussion at the FASB’s weekly meetings.

International Convergence

Since 2002, the FASB and the International Accounting Standards Board (IASB) have substantially improved and converged standards in a number of areas. Their joint agenda includes projects to improve the accounting for financial instruments, leases, and revenue recognition. Here’s where to find the latest news about international convergence, including updates on Boards’ joint projects.
  • Out for Comment As part of its due process, the FASB issues Exposure Drafts, Discussion Papers, and other >> More
  • Tentative Board Decisions Want to know what happened at the last Board meeting? >> More
  • International Convergence Joint projects in partnership with International Accounting Standards Board (IASB). >> More

Technical Agenda

The FASB’s Technical Agenda provides a user-friendly graphic overview of each Board project and enables visitors to better understand how individual projects relate to the Board’s overall activities.

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Recently Completed Projects

Final standards recently issued by the FASB.

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Private Companies & Not for Profits

A summary of the FASB’s activities that the staff views to be particularly relevant for nonpublic entity constituents, including: FASB Agenda Projects Focusing on Nonpublic Entity Issues, Nonpublic Entity Decisions in Other FASB Agenda Projects, and Meetings and Other Outreach Activities.
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Exposure Documents

Find all the latest FASB proposals open for public comment, including proposed accounting standards and invitations to comment.

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Comment Letters

Comment letters—solicited and unsolicited—are posted by project.

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Technical Inquiry Service

Have a technical question about a specific FASB standard? Here’s how to contact one of our technical experts.

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International Convergence

All the latest information about the FASB’s joint projects with the International Accounting Standards Board (IASB), including Leases, Revenue Recognition, and Accounting for Financial Instruments.

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Tentative Board Decisions

Provides a quick overview of discussions and tentative decisions made at recent FASB meetings.

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Projects Removed from Agenda

Lists and provides background on projects not on the FASB’s current agenda, but which may be revisited in the future.

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