Financial Accounting Standards Research Initiative

The Financial Accounting Standards Research Initiative is funded by the Financial Accounting Foundation,and is overseen by Staff and Board members of the Financial Accounting Standards Board. However, neither the contents of this website, nor any remarks made during FASRI Round Table Discussions, nor any research or other reports published by FASRI officers, nor any research or reports written after receipt of consultation or funding by FASRI, reflect official positions of the Financial Accounting Standards Board.

Official positions of the FASB are reached only after extensive due process and deliberation.