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Frequently Viewed Resources

• Accounting Standard Updates (ASUs)
• Board Decisions
• Concepts Statements
• Implementation Resources
• Meeting Agendas
• Proposed ASUs
• Staff Educational Papers
• Technical Agenda

Project-Specific Resources

• 2021 Agenda Consultation
• Accounting for the Tax Cuts and Jobs Act
• Credit Losses
• Distinguishing Liabilities from Equity
• FASB Response to COVID-19
• FASB Special Report—The Framework of Financial Accounting Concepts and Standards
• Financial Instruments—Hedging
• Insurance
• Leases
• New NFP Financial Reporting Standards
• Post-Implementation Review (PIR)
• Reference Rate Reform
• Revenue Recognition

Stakeholder Resources

• Academics
• Investors
• Private Companies

XBRL-Related Content

• Taxonomy Updates
• Taxonomy FAQ
• Taxonomy Implementation Guides
• 2022 GAAP Financial Reporting Taxonomy
• 2022 SEC Reporting Taxonomy
• DQC Rules Taxonomy
• Final and Proposed GAAP Taxonomy Improvements

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