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SEC2405

FASB Update: 2024 and Beyond

Date
December 9, 2024

The FASB is on pace to complete a number of projects to come out of its last agenda consultation while looking ahead to the future. During this session, FASB Chair Rich Jones, Technical Director Jackson Day, and Deputy Technical Director Nellie Debbeler will provide an overview of key projects including the Board’s final standard on disaggregation of income statement expenses, recent exposure documents on internal-use software, interim reporting, financial key performance indicators, intangibles, and environmental credit programs among others, as well as the importance of stakeholder input to the Board’s cost/benefit considerations during the standard-setting process. They’ll also discuss the upcoming Invitation to Comment for a newly launched agenda consultation and how your input can help shape the Board’s future priorities.

Learning Objectives

  • Identify recent/upcoming final guidance issued by FASB.
  • Recognize FASB's progress on other priority topics identified by stakeholders.
  • Indicate progress on other standard-setting activities relevant to investors, preparers and auditors.

Speakers

Speaker Image for Richard Jones
Chair, FASB
Speaker Image for Jackson Day
Technical Director, Financial Accounting Standards Board
Speaker Image for Helen Debbeler
Deputy Technical Director, FASB

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