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FASB Home
Find answers to why we use eXtensible Business Reporting Language (XBRL). Reference Rate Reform Reference rate reform refe...
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About Us
ABOUT US About the FASB Established in 1973, the Financial Accounting Standards Board (FASB) is the independent, private-...
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Accounting Standards Updates Issued
Accounting Standards Updates Issued The FASB Accounting Standards Codification® (FASB Codification) is the sole source of authoritative GAAP other than SEC issued rules and regulations that apply onl...
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About the FASB
About the FASB ABOUT THE FASB Established in 1973, the Financial Accounting Standards Board (FASB) is the independent, private- sector, not-for-profit organization based in Norwal...
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Accounting Standards Updates—Effective Dates
Accounting Standards UpdatesâEffective Dates Accounting Standards Updates (Updated: March 2023) The FASB documents listed below are included on this page during the time the amendments are being a...
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Leases
Leases Section B—Conforming Amendments Related to Leases: Amendments to the FASB Accounting Standards Codification® Section C—Background Information and Basis for Conclusions WHAT ARE THE CORE PRINCIP...