Financial Accounting Standards Board Related Content

Salo Named Technical Director of Financial Accounting Standards Board

The Financial Accounting Standards Board appointed Hillary H. Salo to the role of director of technical activities and chair of the Emerging Issues Task Force. read more

FAF Improves Post-Implementation Review Process for Accounting Standards

The FAF Board of Trustees adopted improvements to the Post-Implementation Review process for new accounting standards created by the FASB and GASB. read more

ELFA Submits Comment Letter to FASB

ELFA submitted a comment letter to the FASB supporting a one-year effective date delay for certain stakeholders applying leases and revenue recognition guidance. read more

FASB Seeks Public Comments on Proposed Limited Effective Date Delays

The Financial Accounting Standards Board issued an Accounting Standards Update granting a one-year effective date delay for time-sensitive standards. Stakeholders are encouraged to review and provide comment on the proposed ASU by May 6. read more

FASB Issues Lease Accounting Q&A, Postpones Roundtable During COVID-19

The Financial Accounting Standards Board staff issued a Q&A document to address stakeholder questions on the application of the lease accounting guidance for concessions related to COVID-19. read more

FASB Postpones Leases Roundtable to May 18, 2020

The Financial Accounting Standards Board postponed the date of its public roundtable discussion on the implementation of its accounting standard on leases. read more

FASB Issues Narrow-Scope Improvements to Financial Instruments Guidance

The FASB issued an Accounting Standards Update that makes narrow-scope improvements to various aspects of the financial instruments guidance. read more

FASB to Host Public Leases Roundtable to Discuss Implementation Experiences

The Financial Accounting Standards Board scheduled a public roundtable discussion on April 9 to discuss the implementation of its accounting standard on leases. read more

FASB Issues Accounting Standards Update

The FASB issued an accounting standards update that clarified the interaction between accounting standards related to equity securities, equity method investments, and certain derivatives. read more

FASB to Focus on Liabilities and Goodwill in 2020

The Wall Street Journal reported that the Financial Accounting Standards Board will focus on two issues in 2020: differentiating liabilities from equity and improving the measurement of goodwill. read more

Jones Appointed Chair of FASB

The Board of Trustees of the Financial Accounting Foundation appointed Richard R. Jones as the next chair of the Financial Accounting Standards Board. read more

FASB Issues Narrow-Scope Improvements to Credit Losses Standard

The FASB issued an ASU that addresses issues raised by stakeholders during the implementation of an Accounting Standards Update regarding the measurement of credit losses on financial instruments. read more

FASB Names Six New Members to Not-for-Profit Advisory Committee

The Financial Accounting Standards Board appointed six new members to its Not-for-Profit Advisory Committee, effective January 1, 2020. read more

FASB Delays Effective Dates for Credit Losses, Leases, Other Standards

The FASB issued two ASUs that finalize various effective date delays for standards on current expected credit losses, leases, hedging and long-duration insurance contracts. read more

FASB Approves Finalization of Guidelines for LIBOR Transition

The FASB approved an ASU to provide temporary, optional guidance to ease the potential burden in accounting for, or recognizing the effects of, reference rate reform on financial reporting. read more

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