News & Media
FASB Improves Convertible Instruments and Contracts in an Entity’s Own EquityNorwalk, CT, August 5, 2020—The Financial Accounting Standards Board (FASB) today issued a new Accounting Standards Update (ASU) expected to improve financial reporting associated with accounting for convertible instruments and contracts in an entity’s own equity....
Media Advisory | ASU 2020-06 | FASB In Focus | Video
Participants to Discuss Experiences with Leases Implementation at FASB Virtual RoundtableNorwalk, CT, July 23, 2020—The Financial Accounting Standards Board (FASB) today announced the rescheduled date of its public roundtable discussion on the implementation of its accounting standard on leases. The discussion will focus on broad technical issues...
FASB Proposes Concepts for Defining Elements in a Financial StatementNorwalk, CT, July 16, 2020—The Financial Accounting Standards Board (FASB) today issued for public comment a proposed new chapter of its Conceptual Framework that defines 10 elements of financial statements. Stakeholders are encouraged to review and comment on the proposal by November 13, 2020....
Media Advisory | Exposure Document |
FASB In Focus
FASB Issues Proposal to Delay Long-Duration Insurance Standard and Ease Early Adoption ProvisionsNorwalk, CT, July 9, 2020—The Financial Accounting Standards Board (FASB) today issued a proposed Accounting Standards Update (ASU) that would help insurance companies adversely affected by the COVID-19 pandemic by giving them an additional year to...
Media Advisory | Exposure Document
Financial Accounting Standards Advisory CouncilNorwalk, CT, July 1, 2020—The Financial Accounting Standards Advisory Council (FASAC) held its quarterly meeting on Tuesday, June 23, 2020. The following topics were discussed:
- August 5, 2020 FASB Improves Convertible Instruments and Contracts in an Entity’s Own Equity
- July 23, 2020 Participants to Discuss Experiences with Leases Implementation at FASB Virtual Roundtable
- July 16, 2020 FASB Proposes Concepts for Defining Elements in a Financial Statement
- July 9, 2020 FASB Issues Proposal to Delay Long-Duration Insurance Standard and Ease Early Adoption Provisions
- July 1, 2020 Financial Accounting Standards Advisory Council
- June 30, 2020 Private Company Council Meeting Recap
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