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  • FASB HOME
    The FASB establishes and improves 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
  • Accounting Standards Codification - FASB
    The non-authoritative Concepts Statements are intended to serve the public interest by setting the objectives, qualitative characteristics, and other concepts that guide selection of economic phenomena to be recognized and measured for financial reporting and their display in financial statements or related means of communicating information to
  • FASB Accounting Standards Codification®
    The FASB Accounting Standards Codification provides a comprehensive source for accounting standards, offering tools for navigation, cross-referencing legacy standards, and accessing previous versions
  • No. 2019-09 November 2019 - storage. fasb. org
    The Board issued a proposed Accounting Standards Update, Financial Services—Insurance (Topic 944): Effective Date, on August 21, 2019, with a 30- day comment period that ended on September 20, 2019
  • Statement of Financial Accounting Concepts No. 8 August 2018
    financial statements and their users are sufficiently different from financial statements of business entities and not-for-profit entities and their respective users and warrant potentially different considerations in reporting
  • Statement of Financial Accounting Standards No. 131
    general-purpose financial statements include selected information reported on a single basis of segmentation The method the Board chose for determining what information to report is referred to as the management approach The management approach is based on the way that
  • Representatives of the Financial Accounting Standards Board and . . . - FASB
    The FASB develops and issues financial accounting standards through a transparent and inclusive process intended to promote financial reporting that provides useful information to investors and others who use financial reports
  • Accounting Standards Updates Issued - FASB
    Update No 2013-08—Financial Services—Investment Companies (Topic 946): Amendments to the Scope, Measurement, and Disclosure Requirements Update No 2013-07—Presentation of Financial Statements (Topic 205): Liquidation Basis of Accounting


















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