Issues & Policy

About Issues & Policy

The FAF, FASB and GASB monitor, assess and comment on a range of public policy issues related to accounting, financial reporting, and standard-setting issues. Those issues include the future of international accounting standard-setting, the accounting policy concerns of private companies and their stakeholders, and other matters of concern... >> More

Comment Letters

The FAF weighs in on issues that affect U.S. standard setting. >> More

Congressional Testimony

Statements and testimony provided to U.S. Congress on issues related to accounting, financial reporting, and standard-setting. >> More

Regulatory Agencies & Standard Setters

The FAF, FASB and GASB keep in regular communication with many agencies and organizations with a shared interest in the improvement of accounting, financial reporting, and standard-setting. Groups include U.S. regulatory agencies and many international standard setting and advisory bodies. >> More
  • About Issues & Policy FAF, FASB & GASB monitor, assess and comment on a wide range of public policy issues
  • Comment Letters The FAF weighs in on issues that affect U.S. standard setting.
  • Congressional Testimony Testimony presented to U.S. Congress on issues related to standard-setting
  • Regulatory Agencies & Standard Setters Agencies and organizations with involvement/interest in the work of FAF, FASB, and GASB

About Issues & Policy

As part of their responsibilities, the Financial Accounting Foundation (FAF), the Financial Accounting Standards Board (FASB), and the Governmental Accounting Standards Board (GASB) monitor, assess and comment on a wide range of public policy issues. More

Comment Letters

The FAF provides input to regulators and other policymakers on important issues that impact standard setting in the U.S. More

Congressional Testimony

Leaders of the FAF, FASB, and GASB are called upon to comment on issues and policy questions related to standard-setting in public speaking appearances and online commentaries. More

Regulatory Agencies & Standard Setters

Agencies with regulatory and self-regulatory responsibilities; also, standard setting & advisory bodies outside the U.S.


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