FASB Issues 2021 Investor Outreach Report

The Financial Accounting Standards Board (FASB) has issued its 2021 Investor Outreach Report. The document is now available through the FASB investor web portal at www.fasb.org/investors.

“Investor perspectives are critical to the Board’s ability to develop effective standards, so we undertake a number of initiatives to proactively engage this stakeholder group in our standard-setting process,” noted FASB Chair Richard R. Jones. “The report explains our investor outreach program, activities over the last year, how we’ll continue to build on those initiatives to enhance our investor outreach efforts, and, perhaps most importantly, how investors can share their views with us.”

The report highlights the expansive investor outreach completed by the FASB staff over the last year, including engaging in more than 430 investor interactions. Substantially all those interactions were the result of FASB-initiated outreach aimed at soliciting a wide range of investor perspectives, including buy-side portfolio managers and analysts, sell-side analysts, accounting analysts (both buy-side and sell-side), credit rating agency analysts and managers, individual investors, and private company lenders and other capital providers (e.g., venture capital/private equity).