Online Public Reference Room

Welcome to the FASB’s online public reference room.

The Online Public Reference Room is a virtual library containing the documents that constitute the FASB public file.

Material not included in the online reference room is available for review at the FASB’s Norwalk office. Copies of that material also may be purchased at prices that vary according to the volume of the material requested. Please submit the Online Public Reference Request Form to access material not available online.

The FASB's public file includes:
  1. Project Plans of the FASB. The FASB’s project plan, also referred to as its technical plan, lists the projects on the Board’s technical agenda and provides other information such as the expected timing of exposure documents, final standards, and public roundtable meetings. Quarterly technical plans from October 2007 to present are available here.
  2. Minutes. The FASB prepares minutes of decision-making meetings of the FASB and its Emerging Issues Task Force. We also make available minutes of other public meetings to the extent they are prepared. Minutes of meetings held after October 2002 are available here.
  3. Public Forums (such as Public Roundtable Meetings and Hearings). The FASB makes information about public forums available to the public. The information includes the public notice of the meeting, lists of participants, written comments or other material provided by participants, and meeting reports or minutes, and transcripts if made. Information for all public forums held after January 1, 2010 is available here.
  4. Standards. The FASB makes publicly available the authoritative standards that it has issued, as well as the standards issued by its predecessors (the Accounting Principles Board and the Committee on Accounting Procedure). Also available are nonauthoritative Statements of Financial Accounting Concepts issued by the FASB.
  5. Exposure Drafts and Other Documents Issued for Public Comment, and Related Comment Letters. The FASB issues a variety of different types of exposure documents to solicit input on its standards-setting activities, such as Exposure Drafts, Discussion Papers, Preliminary Views, and Invitations to Comment. Documents issued after 2002 are available here.
  6. Other Comment Letters. Unsolicited comment letters of a general nature are made publicly available unless they meet criteria for confidentiality treatment set out in our Rules of Procedure. Unsolicited comment letters dating from 2002 are available here.
  7. Ballots. FASB members approve the issuance of standards and Exposure Drafts through a vote by written ballot. Written ballots of the FASB are available here from August 1, 2010.
  8. Other Significant FASB Communications. The FASB makes publicly available all significant communications such as its Rules of Procedure and such as statements of policy. Significant communications made after January 1, 2002 are available here.
  9. Published Reports of Research Projects. Research reports, including written research data and summaries of such data, are made publicly available whether prepared by or for the FASB or any FASB advisory groups. Research reports issued after January 1, 2010 will be made available here.
  10. Agenda Requests. All letters the FASB receives that are an agenda request or a request that the FASB review or reexamine authoritative standards or financial accounting concepts are made available to the public. Letters received from 2006 and later, and any FASB written responses to those letters are available here.
  11. Annual Reports of the Foundation. The Financial Accounting Foundation prepares an annual report that it makes available to the public. That Annual Report also includes the Annual Report of the FASB Chairman. Annual Reports issued after 1999 are available here.
  12. Quarterly Reports of the FASB Chairman. The FASB Chairman reports quarterly on the activities of the FASB. Quarterly reports issued after 2000 are available here.