Out for CommentAs 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.
Summaries of Decisions ReachedWant to know what happened at the last Board meeting? FASB summaries of decisions reached (SDRs) provide a high level overview of each project discussion at the FASB’s weekly meetings.
International ConvergenceSince 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
- Summaries of Decisions Reached Want to know what happened at the last Board meeting? >> More
- International Convergence Joint projects in partnership with International Accounting Standards Board (IASB). >> More
Project Roster and Status
Also known as the FASB Technical Plan, the roster includes all current projects on the FASB’s agenda and where they stand in the process.
Recently Completed Projects
Final standards recently issued by the FASB.
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.
Find all the latest FASB proposals open for public comment, including proposed accounting standards and invitations to comment.
Comment letters—solicited and unsolicited—are posted by project.
Technical Inquiry Service
Have a technical question about a specific FASB standard? Here’s how to contact one of our technical experts.
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.