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FASB Agenda Consultation

On June 29, the FASB issued its 2021 FASB Agenda Consultation Report, which summarizes feedback received from stakeholders and how it impacted the Board’s technical and research agendas. The Board added three projects to the technical agenda, dropped two projects, and made several changes to the research agenda.

The report also describes feedback received on the FASB’s standard setting process. The FASB received over 500 response letters on its Agenda Consultation, about 30% of which were from investors. The most common points of feedback suggested that the FASB prioritize emerging issues and require more disaggregated information; these are reflected in the agenda decisions to date.

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