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)