In 2023, the FASB marks five decades of developing and improving accounting standards that provide useful information to investors and other allocators of capital.
Now Available: 2021 FASB Agenda Consultation Report
Learn how stakeholder feedback influenced the Board’s technical and research agendas and standard-setting process as of June 29, 2022.
For the Investor
A “one-stop shop” for investors, including the FASB’s most recent investor outreach report.
FASB Chair Quarterly Report
FASB Chair Richard R. Jones provides an update on quarterly activities as well as his reflections on FASB activities and priorities, including stakeholder outreach. These reports, including the most recent, are available in our Reference Library by quarter.
The FASB reviews major standards after issuance through the post-implementation review (PIR) process. The FASB is currently reviewing Credit Losses, Leases and Revenue Recognition.
XBRL: What Is It? Why the FASB? Who Uses It?
Find answers to why we use eXtensible Business Reporting Language (XBRL).
Reference Rate Reform
Reference rate reform refers to the global transition away from referencing the LIBOR—and other interbank offered rates—and toward new reference rates that are more observable or transaction-based.
Implementing New Standards
How the FASB positions organizations for a successful and smooth transition to new standards. Also includes specific implementation guidance for new major standards.
Private Company Council (PCC)
The Private Company Council improves the process of setting accounting standards for private companies. The PCC is the primary advisory body to the FASB on private company matters.
Get the latest on what’s going on, what coming up, and how to get involved in FASB projects. The Vault also features interviews with Board members, staff, and the latest Private Company Council news.
FASB Announces Winner of 2023 Emerging Scholar Award [03/24/23]
FASB and the Chookaszian Accounting Research Center of the University of Chicago Booth School of Business Announce Call for Papers for 2024 Emerging Financial Reporting Issues Research Symposium [02/08/23]