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.


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The quarter close - Q1 2019 audio version

This edition of The quarter close provides timely accounting and reporting information that can help you prepare for this quarter’s reporting. Topics include:

  • The new leases standard is here! We provide key reminders about lease disclosures, recently issued guidance for lessors and other implementation considerations
  • The latest on the frequency of financial reporting for public companies
  • Key considerations related to guidance that is effective now or with an effective date that is just around the corner, including the simplified goodwill impairment test
  • Additional insights about Brexit, the planned LIBOR phase-out, EU non-financial reporting regulations, and more

| Duration 37:14

Download this podcast      See all episodes


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

IFRS & US Standard Setting Leader, National Professional Services Group, PwC US

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