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A Standard Setting Perspective on Current Issues Facing the Accounting Profession - page 3 / 29

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Process changes at the FASB

FASB staff positions (FSPs)

Replace FASB staff announcements and Q&A documents

Posted on FASB website for (usually) 30 day exposure period.  After clearance, posted as GAAP on the website.

Will be included in Current Text

Standards available free in pdf format from the FASB’s website:  www.fasb.org

Sign up for a free e-mail version of Action Alert to be notified of FASB activities

Summaries of decisions at most recent meeting

Topics to be discussed at next meeting

Posting of FSPs

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