FASB Staff Educational Papers
FASB STAFF EDUCATIONAL PAPERS
The views expressed in educational papers are those of the FASB staff. Official positions of the FASB are reached only after extensive due process and deliberations.
FASB Staff Educational Paper—Intersection of Environmental, Social, and Governance Matters with Financial Accounting Standards
(March 19, 2021)
FASB Staff Educational Paper—Topic 470 (Debt): Borrower’s Accounting for Debt Modifications
(October 28, 2020)