FASB Releases Investor Outreach Report

The FASB has released its fifth annual investor outreach report for the fiscal year that ended on June 30, 2025. The report is part of the FASB’s investor outreach program, which is aimed at helping the FASB understand how the information in financial statements is used by investors and how it could be improved. In the report, the FASB discusses its approach to gathering feedback from investors, including how such feedback helps the FASB shape its agenda priorities.

As mentioned in the report’s introductory letter, a particularly important development related to investor outreach over this past fiscal year was the Board’s January 2025 invitation to comment (ITC) that requested feedback on the Board’s new agenda consultation project. The report notes that, as part of this project, the FASB held discussions with a number of investors and that the ITC summarized such discussions.

The report also details the structure and responsibilities of the FASB’s Investor Advisory Committee, which “works closely with the FASB to ensure that investor perspectives are effectively communicated to the FASB on a timely basis in connection with the development of financial accounting and reporting standards.”

For more information, see the press release on the FASB’s Web site.