• Original Pronouncements As Amended (3 Volumes)
• Current Text (2 Volumes)

New—FASB Webcast - Proposed Improvements to Financial Statement Presentation - scheduled for January 27, 2009
(Posted: 01/06/09)

New—FASB Issues Staff Position FIN 48-3, Effective Date of FASB Interpretation No. 48 for Certain Nonpublic Enterprises
(Posted: 12/30/08)

• News Release
• FSP FIN 48-3

New—IASB and FASB Announce Membership of Financial Crisis Advisory Group
(Posted: 12/30/08)

• News Release

New—FASB Issues Proposed Staff Position to Improve the Financial Reporting for Financial Instruments
(Posted: 12/24/08)

• News Release
• Proposed FSP FAS 107-a

New—FASB Issues First of Two Proposed Staff Positions to Improve the Financial Reporting for Financial Instruments
(Posted: 12/19/08)

• News Release
• Proposed FSP EITF 99-20-a

New—IASB and FASB Propose Joint Approach for Revenue Recognition
(Posted: 12/19/08)

• News Release
• Discussion Paper

New—FASB Issues Proposed FASB Staff Position FAS 141(R)-a, Accounting for Assets Acquired and Liabilities Assumed in a Business Combination That Arise from Contingencies
(Posted: 12/15/08)

• News Release
• Proposed FSP FAS 141(R)-a

New—FASB Issues FSP FAS 140-4 and FIN 46(R)-8, Disclosures by Public Entities (Enterprises) about Transfers of Financial Assets and Interests in Variable Interest Entities (Posted: 12/11/08)

• News Release
• FSP

FASB Chairman Robert Herz Delivers Insights About Current Financial Crisis and SEC Developments in Speech Before AICPA Today (Posted: 12/08/08)

• Complete Text of Speech

FASB Accounting Standards Codification^TM Expected to Officially Launch on July 1, 2009 (Posted: 12/04/08)

• News Release
• Codification Q&A

FAF Letter to President Bush asks that G-20 Nations Support Independent Standard Setting and Open Due Process (Posted: 11/14/08)

• Letter from Robert Denham

FAF Letter to SEC Chairman Cox Responds to Calls to Overturn Standards (Posted: 10/28/08)

• Letter from Robert Denham

IASB and FASB Launch Consultation on Proposed Enhancements to the Presentation of Financial Statements (Posted: 10/16/08)

• News Release
• Discussion Paper
• Snapshot: A Quick Introduction to the Discussion Paper

FAF Responds to Suggestions That Congress Suspend a FASB Standard—Independent Process Emphasized in Letter from Robert Denham to Rep. Barney Frank (Posted: 10/02/08)

• Robert Denham's Response

SEC Office of the Chief Accountant and FASB Staff Clarifications on Fair Value Accounting (Posted: 09/30/08)

• News Release

FASB Proposes Improvements to Reporting of a Discontinued Operation (Posted: 09/25/08)

• News Release
• Proposed FSP FAS 144-d

IASB and FASB Publish Update to 2006 Memorandum of Understanding (Posted: 09/11/08)

• News Release
• Memorandum of Understanding

A recent editorial in the Wall Street Journal strongly criticized the FASB for its proposal to require additional disclosure pertaining to the cost of ongoing litigation.  (FAS 5) (Posted: 08/18/08)

• Bob Herz' Response

2007 AAA-FASB Financial Reporting Issues Conference (Posted: 08/07/08)

• Participant Materials

FASB/FAF Response to the SEC Concept Release on Allowing U.S. Registrants to Use IFRS and the Proposing Release to Eliminate the Requirement for Certain Foreign Filers to Reconcile to U.S. GAAP (Posted: 11/08/07)

Proposed FASB Staff Positions (FSPs)

• New—FSP FAS 107-a
  (Posted: 12/24/08)
  (Comment Deadline: January 15, 2009)
• New—FSP EITF 99-20-a
  (Posted: 12/19/08)
  (Comment Deadline: December 30, 2008)
• FSP FAS 141(R)-a
  (Posted: 12/15/08)
  (Comment Deadline: January 15, 2009)
• FSP FAS 144-d
  (Posted: 09/25/08)
  (Comment Deadline: January 23, 2009)

Final FASB Staff Positions (FSPs)

• New—FSP FAS 132(R)-1 (Posted: 12/30/08)
• New—FSP FIN 48-3 (Posted: 12/30/08)
• FSP FAS 140-4 and FIN 46(R)-8 (Posted: 12/11/08)