FASB’s Investor Advisory Committee Holds May 22 Meeting
May 30, 2025
The FASB’s Investor Advisory Committee (IAC) met on May 22, 2025. Topics discussed at the
meeting included the following:
- Emerging issues and trends, including:
- How technology (e.g., AI) has facilitated “investors’ ability to extract and process financial information.”
- IAC members’ suggestions regarding the need for additional disclosures related to topics such as “tariffs, changes in depreciable lives of servers, risks associated with private credit, and working capital management strategies.”
- Possible enhancements to the accounting guidance on business combinations.
- Updates on the current projects on the FASB’s technical agenda, including the Board’s invitation to comment Agenda Consultation.
- The FASB’s postimplementation review of its leasing standard (ASU 2016-02).
- Classification considerations related to share-settleable instruments.
The next IAC meeting is scheduled for November 20, 2025. For more information, see the
meeting recap on the FASB’s Web site.