Financial Accounting Standards Board (FASB)

The FASB’s mission is to establish and improve standards of financial accounting and reporting that foster financial reporting by nongovernmental entities that provides decision-useful information to investors and other users of financial reports.

Website: www.fasb.org

 

PwC resources

 

Effective dates for FASB guidance

The FASB's active standard setting means it is more important than ever to know which standards are effective when. Here we provide effective dates for the FASB's recently released guidance, segregated between public companies and nonpublic companies.

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Select news releases

 

Proposed standards

See the FASB's website for a copy of all outstanding proposed Standards.

 

PwC comment letters

 

Final standards

See the FASB's website for a copy of each Accounting Standards Update (ASU) and see our Effective dates for new FASB guidance page.

 

 

Meeting minutes

Meeting minutes - Current and archived

Provides access to the current and archived FASB board meeting handouts as issued by the FASB. See also the Tentative Board Decisions section of the FASB's website for a summary of current and recent tentative decisions reached at FASB meetings.

 

Contact us

Beth Paul
US Strategic Thought Leader, National Professional Services Group
Email

Pat Durbin
US Standard Setting Leader, National Professional Services Group
Email

David Schmid
International Accounting Leader, National Professional Services Group
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