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<h3><span>Introduction</span></h3> <p><span>In June 2021, the Financial Accounting Standards Board (&ldquo;FASB&rdquo;) staff published an Invitation to Comment,&nbsp;<i>Agenda Consultation</i>&nbsp;(&ldquo;ITC&rdquo;),&nbsp;to solicit broad stakeholder feedback about the FASB&rsquo;s standard-setting process and its future standard-setting agenda. In addition to feedback sought through the ITC, the development of the ITC itself involved significant outreach by the FASB staff and Board members to a cross-section of stakeholders, approximately one-third of whom were investors or other financial statement users.</span></p>

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