The Financial Accounting Standards Board (FASB) is an independent organization that establishes and improves financial accounting and reporting standards in the United States.

Cross Reference report and archive to locate and access legacy standards; Various Printing options, including printer-friendly utility for viewing source references; Archive feature for …

The FASB makes publicly available the authoritative standards that it has issued, as well as the standards issued by its predecessors (the Accounting Principles Board and the Committee on …

The Board added a project on financial instruments and off-balance-sheet financing to its agenda in May 1986. The project is intended to develop standards to aid in resolving existing

Statements of Financial Accounting Concepts . The Conceptual Framework is intended to set forth fundamental concepts that will be the basis for development of financial accounting and …

The FASB Accounting Standards Codification ® Research System includes two features designed to assist in accessing original standards and ASUs and their Bases for Conclusion: 1) a Cross …

This Statement does not establish standards for a trustee’s reporting of assets held on behalf of specified beneficiaries, but it does establish standards for a beneficiary’s reporting of its …

This Statement establishes accounting standards for contributions and applies to all entities that receive or make contributions. Generally, contributions received, including unconditional …

This Statement of Financial Accounting Concepts is one of a series of publications in the Board’s conceptual framework for financial accounting and reporting. Statements in the series are …

accounting and reporting guidance by providing the Board with a common foundation and basic reasoning on which to consider merits of alternatives. However, knowledge of the objectives …