FASB 832: Disclosures by Entities of Government Assistance
FASB Topic 832 will require corporate entities (public and private) to provide details of government assistance on financial statements.
FASB Documents, articles, and whitepapers
FASB - Final Accounting Standards Update
The FASB Accounting Standards Codification® is the source of authoritative generally accepted accounting principles (GAAP) recognized by the FASB to be applied by nongovernmental entities. It also provides other information to help a user of GAAP understand how and why GAAP is changing and when the changes will be effective.
FASB - Itemized Summary of proposed FASB 832
The provisions of this Exposure Draft, if finalized as proposed, would require changes to the U.S. GAAP Financial Reporting Taxonomy (Taxonomy) as indicated in the following table. We welcome comments on these proposed changes to the Taxonomy at ASU Taxonomy Changes provided at www.fasb.org.
FASB - Financial Accounting Standards Advisory Council (FASAC)
The Financial Accounting Standards Advisory Council, FASAC or “the Council” for short, was formed in 1973 concurrent with the establishment of the Financial Accounting Standards Board (the FASB or the Board).
FASB - Online Comment Letters
Project: 2015-340 Disclosures by Business Entities about Government Assistance.
Disclosures by Business Entities about Government Assistance
FASB - Board Member Handout
The purpose of the January 25, 2017 Board meeting is to discuss overall feedback received on the Board’s Invitation to Comment (ITC), Agenda Consultation, and the following three topics included within the ITC: Intangible Assets, Pensions and Other Post-retirement Benefit Plans, and Distinguishing Liabilities from Equity.