On August 6th, the Financial Accounting Standards Board (FASB) issued its 2026 Investor Outreach Report, which is now available through the FASB’s Investor Web Portal. The report details how investor feedback shapes standard‑setting priorities, informs potential improvements to GAAP, and supports the work of the Investor Advisory Committee. The report summarizes the more than 2,475 investor interactions the FASB has conducted since 2021 across a wide range of market participants.
The discussions with investors helped the FASB focus on enhancing the following objectives:
- broadening investor participation into new sectors, including global institutions and emerging‑market specialists
- classifying evolving investor focus areas, such as segment reporting, cash‑flow presentation, and digital‑reporting usability
- implementing new outreach formats like virtual briefings and targeted sessions for specialized investor groups
- highlighting future GAAP improvement priorities informed by investor feedback, including interest in enhanced disclosures for intangibles and tax‑related information
For more information, please visit the FASB’s website to view the 2026 Investor Outreach Report and the Investor Web Portal.
Source:
FASB Issues 2026 Investor Outreach Report (fasb.org)
