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.

A variety of exposure documents to solicit input on its standards-setting activities, such as Exposure Drafts, Discussion Papers, Preliminary Views, and Invitations to Comment.

Unsolicited comment letters of a general nature are made publicly available unless they meet criteria for confidentiality treatment set out in the Rules of Procedure.

The FASB prepares minutes of decision-making meetings of the FASB and its Emerging Issues Task Force (EITF). Minutes of other public meetings, to the extent they are prepared, are also available.

The FASB makes information about public forums available to the public, including 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.

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.

The FASB Chairman reports quarterly on the activities of the FASB.

FASB members approve the issuance of standards and Exposure Drafts through a vote by written ballot.

The FASB makes publicly available all significant communications such as its Rules of Procedure and other statements of policy.