Core Insights - The Financial Accounting Standards Board (FASB) has initiated a broad agenda outreach effort for the first time since 2021, focusing on stakeholder feedback regarding accounting topics [3][6] - The board aims to analyze over 70 topics and prioritize them for its technical agenda, with a review planned for next year [4][5] - Stakeholders have identified three main topics for prioritization: risk management and hedge accounting, alternative funding arrangements, and the interaction of consolidation guidance with other transactions [6] Group 1 - The previous agenda consultation in 2020 led to new standards for certain crypto assets and a focus on disaggregation of financial information [3] - The current outreach effort has received feedback from over 100 comment letters, indicating a diverse range of opinions on accounting priorities [6] - A significant number of respondents (31) addressed crypto assets, highlighting unresolved accounting challenges that affect financial statements [6]