The Financial Accounting Standards Board (FASB) issued its 2024 Investor Outreach Report. The document is now available through the FASB investor web portal at https://www.fasb.org/investors.
“Since our first report in 2021, the FASB has engaged in more than 1,750 investor interactions,” Richard R. Jones, chair of FASB and Jackson M. Day, technical director of FASB, wrote in their opening letter. “Over the past year, that input continued to help us efficiently complete or make significant progress on our entire agenda, including the top seven priorities identified by investors during our recent agenda consultation.”
Those priorities include projects that address disaggregation of financial reporting information; income tax disclosures; accounting for environmental, social, and governance (ESG)-related transactions (e.g., environmental credits and ESG-linked financial instruments); digital assets; intangible assets, including software; statement of cash flows; and financial key performance indicators (KPIs) or non-GAAP metrics.
