FASB Standard Setter Update: 3Q 2021

Thoughtware Article Published: Oct 04, 2021

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This paper provides an overview of proposed and final standards issued by FASB through September 2021, along with recent updates on outstanding exposure drafts and active projects. During the quarter, only one substantive accounting standard was issued along with one exposure draft. After formally removing several projects, FASB began a new agenda consultation process to better meet the needs of financial statement users and preparers.

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