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. >> More
Tentative Board DecisionsWant 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. >> More
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.
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.
For InvestorsIn order to improve GAAP, we need to hear directly from investors about the kind of information they need. This input will help the FASB set standards that result in better information for investors and other users of financial reports.
For AcademicsAcademic research is incremental and complementary to that undertaken by the FASB. With its high- level view and rigor, academic research provides the FASB with unique insights, which can enhance the FASB’s understanding of an issue and aid in the development of possible solutions.
Technical Inquiry Service
Have a technical question about a specific FASB standard? Here’s how to contact one of our technical experts.
Comment letters—solicited and unsolicited—are posted by project.
Tentative Board Decisions
Usually posted by the end of a Board meeting day. Tentative Board decisions remain posted until they become part of the minutes of a Board meeting.
Conclusions reported in the tentative Board decisions may be changed or modified at future Board meetings. Decisions become final only after a formal written ballot to issue an Accounting Standards Update.
Comparability in International Accounting StandardsThe FASB believes that seeking more comparable global accounting standards—improving the quality of accounting standards used around the world while reducing differences among those standards—is consistent with its core mission.