Jun 13, 2025 · The FASB establishes and improves standards of financial accounting and reporting that foster financial reporting by nongovernmental entities that provides decision …

Welcome to the FASB Accounting Standards Codification. By clicking on Access below, you agree to our terms and conditions.

The FASB Accounting Standards Codification is the source of authoritative U.S. GAAP for nongovernmental entities.

Established in 1973, the Financial Accounting Standards Board (FASB) is the independent, private-sector, not-for-profit organization based in Norwalk, Connecticut, that establishes …

The FASB issues an Accounting Standards Update (Update or ASU) to communicate changes to the FASB Codification, including changes to non-authoritative SEC content. ASUs are not …

Includes details of upcoming FASB Board Meetings, Advisory Group Meetings and other public meetings. These meetings are livestreamed on the website and are held in the Board Room at …

The FASB Accounting Standards Codification Research System includes two features designed to assist in accessing original standards and ASUs and their Bases for Conclusion: 1) a Cross

It explains how the FASB gathers information about potential costs and benefits of standards, as well as how the cost-benefit analysis differs from an analysis of economic consequences. A …

Nov 4, 2024 · During the FASB’s 2021 agenda consultation and other outreach, investors observed that expense information is critically important in understanding a company’s …

The FASB is committed to following an open, orderly process for setting standards. The FASB designed its comprehensive due process procedures, as more fully discussed below, to permit …