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.

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

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 …

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 …

Read the FASB in Focus that summarizes the Accounting Standards Update. Watch a highlight video on the Accounting Standards Update. Watch a brief in-depth video that explains the …

The FASB suggests the following steps when conducting research: 1. Browse the topical structure and related tables of contents. Because all related content is organized topically, users should …