In a speech given to the FASB@40 conference in New York on 12 September 2013, Russell Golden, chairman of the Financial Accounting Standards Board (FASB) gave a wide ranging speech that set out his views of the FASB priorities going forward. Mr Golden’s ‘vision for the future’ includes completing the joint IASB-FASB projects, developing a new model for global relationships and updating the FASB’s agenda.