Investment Management — Accounting and Financial Reporting Update (2020)

Published on: 06 Nov 2020

The standard setters made limited changes to accounting and financial reporting guidance in 2020, so industry participants focused mainly on adopting or preparing to adopt the major standards issued previously by the FASB. Developments in 2020 include the standard setters’ continued work on issues related to the implementation of several standards.

The topics discussed in this publication were selected because they may be of particular interest to investment management entities. This publication also lists selected ASUs that were issued in calendar year 2020 and summarizes the current status of, and next steps for, selected active FASB projects.


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