FASB Outlook

From the Chair:
How We Set Standards for All Stakeholders

I would like to shine a light on how the FASB addresses accounting issues for not-for-profit organizations, private companies, and employee benefit plans.
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Reflections of a New FASB Member:
Why I Wanted to Serve on the Board

By Christine Botosan, FASB Member

I always told my students that sound economic decisions, which are foundational to a prosperous society, are not possible in the absence of high quality, useful financial information.
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For the Investor:
Disclosure Effectiveness—New Disclosures

By Marc Siegel, FASB Member

Our proposals on materiality have overshadowed the disclosures that were included in recent standards, or are currently being proposed.
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  • From the Chair:
    How We Set Standards for All Stakeholders
  • Reflections of a New FASB Member:
    Why I Wanted to Serve on the Board
  • For the Investor:
    Disclosure Effectiveness—New Disclosures

Need To Know: The Not-For-Profit Financial Reporting Standard

The FASB will issue a standard that simplifies and improves how a not-for-profit organization classifies its net assets and the information it presents in financial statements.
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On the Horizon

We explore the FASB’s upcoming proposals on hedge accounting, long duration insurance, and a proposed chapter of FASB Concepts Statement 8 on presenting recognized items in financial statements.
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Featured Video


How the FASB Sets Effective Dates
In this video, the FASB’s Assistant Directors discuss how the Board decides when standards should take effect.


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