REFERENCE LIBRARY

About
Material not included in the reference library is available for review at the FASB’s Norwalk office. Copies may also be purchased.
For material not available on this page, complete the
Online Public Reference Request Form.

Technical Inquiry Service
- APB Opinions and Interpretations
- Accounting Research Bulletins
- FASB Statements
- FASB Interpretations and Technical Bulletins
- Statements of Financial Accounting Concepts
- FASB Staff Implementation Guides
- Consensuses of the Emerging Issues Task Force (EITF)

Chairman's Quarterly
PROJECT PLANS
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.
>> MoreEXPOSURE DRAFTS, PUBLIC COMMENT DOCUMENTS & RESPONSE COMMENT LETTERS
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.
>> MoreOTHER COMMENT LETTERS
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.
>> MoreRESEARCH PROJECT REPORTS
Research reports, including written research data and summaries of such data, prepared by or for the FASB or any FASB advisory groups.
>> MoreMINUTES
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.
>> MorePUBLIC FORUMS INFORMATION
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.
>> MoreAGENDA 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.
>> MoreBALLOTS
FASB members approve the issuance of standards and Exposure Drafts through a vote by written ballot.
>> MoreOTHER COMMUNICATIONS
The FASB makes publicly available all significant communications such as its Rules of Procedure and other statements of policy.
>> MoreANNUAL REPORTS
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.
>> MoreQUARTERLY REPORTS OF THE FASB CHAIRMAN
STANDARDS
View the authoritative standards issued by the FASB. This includes standards issued by predecessors: the Accounting Principles Board and the Committee on Accounting Procedure.
Nonauthoritative
Statements of Financial Accounting Concepts
issued by the FASB are also available.
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SUPERSEDED STANDARDS
All FASB standards issued prior to the launch of the FASB Accounting Standards CodificationTM on July 1, 2009. Includes FASB Statements No. 1 – 168.
>> MoreTECHNICAL INQUIRY SERVICE
The FASB staff provides a technical inquiry service to clarify existing guidance or provisions within existing FASB literature.
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