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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 FASB Accounting Standards Codification ® is the single official source of authoritative, nongovernmental U S generally accepted accounting principles (GAAP) Read More
  • About the 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
  • FASB Accounting Standards Codification®
    Welcome to the FASB Accounting Standards Codification By clicking on Access below, you agree to our terms and conditions
  • About Us - FASB
    Established in 1973, the Financial Accounting Standards Board (FASB) is the independent, private-sector, not-for-profit organization based in Norwalk, Connecticut, that establishes financial accounting and reporting standards for public and private companies and not-for-profit organizations that follow Generally Accepted Accounting Principles
  • Standards - FASB
    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 Accounting Procedure)
  • Accounting Standards Updates Issued - FASB
    The FASB issues an Accounting Standards Update (Update or ASU) to communicate changes to the FASB Codification, including changes to non-authoritative SEC content ASUs are not authoritative standards Each ASU explains: How the FASB has changed US GAAP, including each specific amendment to the FASB Codification
  • Accounting Standards Updates Issued - FASB
    The FASB issues an Accounting Standards Update (Update or ASU) to communicate changes to the FASB Codification, including changes to non-authoritative SEC content ASUs are not authoritative standards Each ASU explains: How the FASB has changed US GAAP, including each specific amendment to the FASB Codification




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