FASB Accounting Standards

= Full coverage = Partial coverage

Purpose of standards of Framework through the lens of ‹IR›

About
Establish and improve standards of financial accounting and reporting that foster financial reporting by nongovernmental entities to provide decision-useful information to investors and other users of financial reports

Scope of standards of Framework through the lens of ‹IR›

Financial capital
Manufactured capital
Intellectual capital
Human capital
Social and relationship capital
Natural capital
Full Partial Partial Partial Partial

FASB ACCOUNTING STANDARDS AND FINANCIAL CAPITAL

Topic 320, 323, 325 Investments
Topic 470 Debt
Topic 505 Equity
Topic 606 Revenues
Topic 815 Derivatives and Hedging
Topic 820 Financial Instruments
Topic 860 Transfers and Servicing

FASB ACCOUNTING STANDARDS AND MANUFACTURED CAPITAL

Topic 360   Property, Plant, and Equipment
Topic 805   Business Combinations
Topic 808   Collaborative Arrangements
Topic 853   Service Concession Arrangements
Topic 845   Nonmonetary Transactions

FASB ACCOUNTING STANDARDS AND INTELLECTUAL CAPITAL

Topic 350 Intangibles – Goodwill and Other
Topic 730 Research and Development
Topic 805 Business Combinations
Topic 808 Collaborative Arrangements

FASB ACCOUNTING STANDARDS AND HUMAN CAPITAL

Topic 420   Exit or Disposal Cost Obligations
Topic 710   Compensation
Topic 712   Nonretirement Postemployment Benefits
Topic 715   Retirement Benefits
Topic 718   Stock Compensation
Topic 805   Business Combinations

FASB ACCOUNTING STANDARDS AND NATURAL CAPITAL

Topic 410   Asset Retirement and Environmental Obligations
Topic 420   Exit or Disposal Cost Obligations
Topic 450   Contingencies
Topic 905   Agriculture
Topic 930   Extractive Activities – Mining
Topic 930   Extractive Activities – Oil and Gas

Content of standards of Framework through the lens of ‹IR›

Organisational overview and external environment
Governance
Business model
Risks and opportunities
Strategy and resource allocation
Performance
Outlook
Partial Partial Partial Partial Partial

FASB ACCOUNTING STANDARDS AND ORGANIZATIONAL OVERVIEW AND EXTERNAL ENVIRONMENT

Topic 275   Risk and Uncertainties
Topic 280   Segment Reporting

FASB ACCOUNTING STANDARDS AND BUSINESS MODEL

Topic 275   Risk and Uncertainties
Topic 280   Segment Reporting
Topics 905-995   Industry specific topics

FASB ACCOUNTING STANDARDS AND RISKS AND OPPORTUNITIES

Topic 205   Presentation of Financial (Going Concern, subtopic 40 Liquidation Basis, subtopic 30) Statements
Topic 275   Risks and Uncertainties
Topic 450   Contingencies

FASB ACCOUNTING STANDARDS AND STRATEGY AND RESOURCE ALLOCATION

Topic 280   Segment Reporting

FASB ACCOUNTING STANDARDS AND PERFORMANCE

Topic 280   Segment Reporting
Topic 260   Earnings per Share
Topic 225   Income Statement
Topic 215   Statement of Shareholder’s Equity
Topic 220   Comprehensive Income
Topic 230   Statement of Cash Flows
Topic 605 and 606   Revenue


Dialogue participants

CDP
CDSB
FASB
GRI
IASB
IIRC
ISO
SASB