FASB Standard Setter Update: 2Q 2020

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This article provides an overview of proposed and final standards issued by FASB through June 2020, along with recent updates on outstanding exposure drafts and research projects. Even before the COVID-19 pandemic, FASB activity for the first and second quarters was limited to the release of previously approved accounting standards updates and exposure drafts due to a new incoming chairman scheduled to start on July 1, 2020. The new chairman may alter the direction of current and future projects.

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