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.


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.

FASB Accounting Standards Codification Quick Reference Guide

Our quick reference guide includes the structure of the Codification, examples of the citation format, how new authoritative guidance will be released and incorporated into the Codification, and more.

FASB proposal to delay effective dates: 5 things you need to know

We’ve got news for financial statement preparers and users. We’re sharing 5 things you need to know about the FASB’s recent proposal to delay effective dates on  leases, credit losses, hedging, and insurance contracts.


Select proposed standards

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



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 Past FASB Meetings section of the FASB's website for a summary of current and recent tentative decisions reached at FASB meetings.


Contact us

Heather Horn

US Strategic Thought Leader, National Professional Services Group, PwC US

David Schmid

International Accounting Leader, National Professional Services Group, PwC US

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