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.

The responses are in. FASB's goodwill project: 5 things to know

We discuss stakeholder feedback on the FASB's invitation to comment on accounting for goodwill and intangible assets.


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.


FASB meeting minutes

FASB 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.


EITF final meeting minutes

See the EITF's website for meeting materials and minutes.

Contact us

Heather Horn

Heather Horn

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

David Schmid

David Schmid

International Accounting Leader, National Professional Services Group, PwC US

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