Board Activities
Board/Other Meeting Minutes
The Board meeting minutes are provided for the information and convenience of constituents who want to follow the Board’s deliberations. All of the conclusions reported are tentative and may be changed at future Board meetings. Decisions become final only after a formal written ballot to issue an Accounting Standards Update.
March 3, 2010 FASB Board Meeting
Accounting of Financial Instruments: Receivables and Payables
Accounting of Financial Instruments: Deferred Tax Asset and Liabilities on Debt Instruments
Financial Statement Presentation
March 3, 2010 Joint FASB/IASB Videoconference Board Meeting
Financial Statement Presentation
Fair Value Measurement
February 24, 2010 FASB Board Meeting
- Accounting of Financial Instruments
- Disclosures about Credit Quality and the Allowance for Credit Losses
February 18, 2010 Joint FASB/IASB Videoconference Board Meeting
- Fair Value Measurement
- Leases
- Financial Instruments with Characteristics of Equity
- Insurance Contracts
February 17, 2010 Joint FASB/IASB Videoconference Board Meeting
- Accounting for Financial Instruments
- Leases
- Consolidation
February 16, 2010 Joint FASB/IASB Videoconference Board Meeting
- Revenue Recognition
- Financial Statement Presentation
- Fair Value Measurement
February 10, 2010 FASB Board Meeting
- Subsequent Events
February 10, 2010 Joint FASB/IASB Videoconference Board Meeting
February 3, 2010 FASB Board Meeting
February 2, 2010 Joint FASB/IASB Videoconference Board Meeting January 27, 2010 Board Meeting
- Financial Statement Presentation
- Statement 167 Implementation
- Insurance Contracts
- Insurance Contracts
- Consolidation
- Financial Statement Presentation
- Accounting for Financial Instruments: Hedge Accounting
January 13, 2010 Board Meeting
January 5, 2010 Joint FASB/IASB Videoconference Board Meeting
December 22, 2009
- Embedded Credit Derivates Scope Exception
- Reconsideration of the Scope of Statement 160
December 17, 2009 Joint FASB/IASB Board Meeting
December 16, 2009 Joint FASB/IASB Board Meeting
- Revenue Recognition
- Leases
- Financial Instruments with Characteristics of Equity
- Conceptual Framework: Measurement
- Fair Value Measurement
- Insurance Contracts
- Financial Instruments: Hedge Accounting
December 2, 2009
November 24, 2009 Board Meeting
November 18, 2009 Joint FASB/IASB Videoconference Board Meeting
November 17, 2009
November 11, 2009
- Statement 167 Implementation
- Reconsideration of the Scope of Statement 160
- Oil and Gas Disclosures
- Improving Disclosures about Fair Value Measurements
November 4, 2009
- Accounting for Financial Instruments
- Subsequent Events
October 28, 2009 Joint FASB/IASB Board Meeting
- Fair Value Measurement
- Insurance Contracts
- Leases
- Technical Plan
- Income Taxes
October 27, 2009 Joint FASB/IASB Board Meeting
October 26, 2009 Joint FASB/IASB Board Meeting
- Revenue Recognition
- Reporting Discontinued Operations
- Accounting for Financial Instruments
- Consolidation
- Financial Instruments with Characteristics of Equity
October 14, 2009:
- Accounting for Financial Instruments
- Financial Statement Presentation
- Disclosures about Credit Quality and the Allowance for Credit Losses
October 7, 2009:
September 23, 2009:
- Financial Statement Presentation
- Revenue Recognition
- FASB Ratification of EITF Consensuses and Tentative Conclusions
- Accounting for Financial Instruments
September 21 2009:
September 16, 2009:
August 27, 2009:
August 26, 2009:
August 19, 2009:
- Accounting for Financial Instruments
- Revenue Recognition
- Disclosure of Certain Loss Contingencies
- Technical Corrections to FASB Statements and Other U.S. GAAP Literature
August 13, 2009:
August 5, 2009:
- FAS 157—Improving Disclosures about Fair Value Measurements
- FAS 157—Applying Fair Value to Interests in Alternative Investments
- Oil and Gas Disclosures
July 27, 2009:
July 24, 2009 Joint IASB/FASB Board Meeting:
- Financial Instruments with Characteristics of Equity
- Financial Statement Presentation
- Financial Instruments: Improvements to Recognition and Measurement
July 23, 2009 Joint IASB/FASB Board Meeting:
July 21, 2009:
July 15, 2009:
July 8, 2009:
July 1, 2009:
June 24, 2009:
June 17, 2009:
June 10, 2009:
- Conceptual Framework: Measurement
- Financial Instruments with Characteristics of Equity
- Revenue Recognition
June 3, 2009:
- Going Concern
- Amend Statement 162, GAAP Hierarchy, and Approve FASB Accounting Standards Codification
- Statement 133 Implementation Issue: Embedded Credit Derivatives Scope Exception
May 27, 2009:
May 21, 2009:
May 18, 2009:
- Leases
- Insurance Contracts
- Reconsideration of Interpretation 46(R)
- Statement 140 Implementation: Transfers of Financial Assets
May 6, 2009:
- Applying Fair Value to Interests in Alternative Investments
- Financial instruments with characteristics of equity
April 29, 2009:
April 22, 2009:
April 15, 2009:
April 8, 2009:
April 2, 2009:
- Conceptual Framework
- Determining Whether a Market is Not Active and a Transaction is Not Distressed
- Insurance Contracts
- Interim Disclosures about Fair Value of Financial Instruments
- Recognition and Presentation of Other-Than-Temporary Impairments
April 1, 2009:
- FASB Ratification of EITF Tentative Conclusions
- Revenue Recognition
- Reconsideration of Interpretation 46(R)
- Statement 140 Implementation: Transfers of Financial Assets
March 24, 2009:
March 23, 2009:
- Joint IASB/FASB Board Meeting - Consolidation/Derecognition
- Joint IASB/FASB Board Meeting - Financial Statement Presentation
March 18, 2009:
March 16, 2009:
- Proposed FSP FAS 157-e, Determining Whether a Market Is Not Active and a Transaction Is Not Distressed
- Proposed FSP FAS 115-a, FAS 124-a, and EITF 99-20-b, Recognition and Presentation of Other-Than-Temporary Impairments
- Financial Instruments with Characteristics of Equity
March 6, 2009:
- Disclosure of Certain Loss Contingencies Roundtable
- Embedded Credit Derivatives Scope Exception
- Statement 140 Implementation: Transfers of Financial Assets
February 26, 2009:
February 25, 2009:
- Accounting for Assets Acquired and Liabilities Assumed in a Business Combination that Arise from Contingencies
- Amend Statement 162 on GAAP Hierarchy, and approve FASB Accounting Standards Codification
- Insurance Contracts
- Measuring Liabilities under FAS 157
February 18, 2009:
February 5, 2009:
January 28, 2009:
- Financial Instruments with Characteristics of Equity
- Reconsideration of Interpretation 46(R)
- Statement 140 Implementation: Transfers of Financial Assets
January 23, 2009:
January 22, 2009:
January 21, 2009:
January 14, 2009:
January 7, 2009:
December 17, 2008:
- FIN 48—Applicability for Private Entities
- Reconsideration of Interpretation 46(R)
- Redeliberation of Proposed Amendments to Statement 140
December 15, 2008:
December 10, 2008:
November 24, 2008:
November 19, 2008:
November 12, 2008:
November 6, 2008:
- Statement 140 and Interpretation 46(R) Amendments Roundtable
November 5, 2008:
October 29, 2008:
- Assets and Liabilities Arising from Contingencies in a Business Combination
- FSP FAS 132(R)-a, Employers’ Disclosures about Postretirement Benefit Plan Assets
October 21, 2008:
- Joint IASB/FASB on Emissions Trading Schemes
- Joint IASB/FASB on Fair Value Measurements
- Joint IASB/FASB on Financial Instruments with Characteristics of Equity
- Joint IASB/FASB on Financial Instruments: Complexity
October 20, 2008:
- Joint IASB/FASB on Conceptual Framework
- Joint IASB/FASB on Reconsideration of FIN 46(R) Consolidation of Variable Interest Entities
- Joint IASB/FASB on Derecognition
October 15, 2008:
October 10, 2008:
October 8, 2008:
October 7, 2008:
October 1, 2008:
- Applicability of Interpretation 48 to Private Companies
- Proposed FASB Staff Position FAS 157-d, Determining Fair Value in a Market That Is Not Active
September 24, 2008:
- Disclosure of Certain Loss Contingencies
- Proposed FSP FAS 132(R)-a, Employers’ Disclosures about Postretirement Benefit Plan Assets
- Not-for-Profit Organizations—Mergers and Acquisitions
- Ratification of EITF Consensus and Consensuses-for-Exposure
- Revenue Recognition
September 18, 2008:
September 8, 2008:
August 27, 2008:
August 6, 2008:
July 30, 2008:
July 23, 2008:
July 16, 2008:
- Statement 140 Implementation: Transfers of Financial Assets
- Proposed FSP FAS 132(R)-a—Disclosures about Postretirement Benefit Plan Assets
- Revenue Recognition
June 25, 2008:
- Conceptual Framework—Phase B: Elements and Recognition
- FASB ratification of EITF consensuses and tentative conclusions
June 18, 2008:
June 11, 2008:
- Not-for-Profit Mergers and Acquisitions
- Interpretation 46(R) Considerations
- Statement 140 Implementation: Transfers of Financial Assets
- Statement 140 and Interpretation 46(R)—Comment Period, Effective Date, and Transition
June 4, 2008:
- Statement 140 Implementation: Transfers of Financial Assets
- Statement 140 and Interpretation 46(R)—Disclosures
- Not-for-Profit Endowments
May 21, 2008:
May 14, 2008:
May 7, 2008:
April 30, 2008:
- Proposed FSP FAS 133-b and FIN 45-a, Disclosures about Credit Derivatives: Amendment of FASB Statement No. 133 and FASB Interpretation No. 45
- Not-for-Profit Mergers and Acquisitions
- Statement 133 Hedging
April 21, 2008:
April 16, 2008:
April 9, 2008:
- Interpretation 46(R)—Potential Amendments
- Proposed FSP FAS 157-c, Measuring Liabilities under FASB Statement No. 157
- Revenue Recognition
April 2, 2008:
March 26, 2008:
- Ratification of EITF Consensus and Consensuses-for-Exposure
- FSP APB 14-a
- FSP SOP 94-3-a and AAG HCO-a
- GAAP Hierarchy
March 19, 2008:
March 12, 2008:
March 11, 2008:
March 5, 2008:
February 20, 2008:
February 13, 2008:
- Postretirement Benefit Obligations Including Pensions—Potential FSP to amend 132(R)
- Agenda Request—SOP 90-7
February 6, 2008:
January 30, 2008:
January 23, 2008:
- Accounting for Trading Inventory, Potential FSP to Amend
ARB 43 - Short-Term Convergence—Earnings per Share
- Effective Date of FASB Interpretation No. 48 for Nonpublic Enterprises
January 16, 2008:
January 9, 2008:
December 20, 2007:
- Statement 133 Hedging
- Statement 133 Implementation Issue—Clarification of the Application of the Shortcut Method
December 19, 2007:
- Conceptual Framework
- Proposed FSP FAS 144-c, "Classifying and Accounting for Depreciable Assets as Held-for-Sale When an Equity Method Investment is Obtained"
- Intangible Assets
December 12, 2007:
December 5, 2007:
November 21, 2007:
November 14, 2007:
- Agenda Request—Certain Statement 157 Implementation Issues and Effective Date of Statement 157
- Financial Statement Presentation
- Accounting for Transfers of Financial Assets and Repurchase Financing Transactions
November 7, 2007:
October 31, 2007:
- Financial statement presentation
- Valuation of nonfinancial assets and emission allowances that are acquired for resale
- Not-for-profit endowments and UPMIFA
October 22, 2007:
- Joint FASB/IASB on Conceptual Framework
- Joint FASB/IASB on Financial Statement Presentation
- Joint FASB/IASB on Revenue Recognition
October 17, 2007:
- Agenda Request—Effective Date of Statement 157
- Conceptual Framework
- Leases
- Statement 133 hedging
- Proposed FSP—AICPA Statement of Position 07-1 Implementation Issues
October 10, 2007:
September 26, 2007:
- Derivatives Disclosures
- Ratification of EITF Consensuses-for-Exposure
- Interaction Between Statement 13 and Statement 157
September 19, 2007:
- Conceptual Framework
- Going Concern—Liquidation Basis of Accounting and Subsequent Events
- Mergers and Acquisitions by a Not-for-Profit Organization
September 6, 2007:
August 29, 2007:
August 1, 2007:
July 25, 2007:
- Derivatives Disclosures
- Insurance Risk Transfer
- Proposed FSP: Convertible Debt Instruments that May Be Settled in Cash upon Conversion (Including Partial Cash Settlement)
- Short-Term Convergence—Earnings per Share
July 18, 2007:
July 11, 2007:
June 27, 2007:
June 21, 2007:
June 13, 2007:
- Business Combinations: Applying the Acquisition Method
- Transfers with Repurchase Financing Agreements: Effective Date and Transition
May 30, 2007:
- Going Concern and Liquidation Basis of Accounting
- Subsequent Events
- Transfers of Financial Assets
- Transfers with Repurchase Financing Agreements: Effective Date and Transition
May 23, 2007:
May 16, 2007:
- Financial Statement Presentation
- Statement 133 Implementation Issue—Clarification of the Application of the Shortcut Method
May 8, 2007:
May 2, 2007:
April 30, 2007:
April 24, 2007:
April 18, 2007:
- Business Combinations: Applying the Acquisition Method
- Financial Statement Presentation
- Issuance of FSP FIN 39-1 "Amendment of FASB Interpretation No. 39"
April 11, 2007:
March 28, 2007:
- Conceptual Framework
- Ratification of EITF Consensuses and Tentative Conclusions
- Short-Term Convergence—Earnings per Share
March 27, 2007:
March 21, 2007:
- Business Combinations: Applying the Acquisition Method
- Financial Statement Presentation
- Intangible Assets
- Leases
- Statement 133 Implementation Issue No. H17, "Hedging Proceeds to Be Received from a Forecasted Foreign-Currency-Denominated Debt Issuance"
March 14, 2007:
- Statement 133 Implementation Issue, Whether Embedded Conversion Options Are Indexed to both an Entity’s Own Stock and Currency Exchange Rates
- Transfers of Financial Assets
- Valuation of Commodity Inventory and Emission Allowances that are Acquired for Resale
February 28, 2007:
February 21, 2007:
February 15, 2007:
February 13, 2007:
February 7, 2007:
- Implementation Guidance on Interpretation 48
- Proposed FSP: "Application of FASB Interpretation No. 46(R) to Investment Companies"
January 31, 2007:
- Business Combinations: Applying the Acquisition Method
- Convergence—Income Taxes
- Statement 133 Implementation Issue—Clarification of the Application of the Shortcut Method
January 30, 2007:
- Agenda Decision: Allowance for Loan Losses
- Agenda decision: implementation of AICPA SOP 05-1
- Financial Statement Presentation
- Proposed FSP FAS 158-a
January 24, 2007:
January 17, 2007:
- FSP FAS 128-a, "Computational Guidance for Computing Diluted EPS under the Two-Class Method"
- Board Agenda Request—Delay the Effective Date of Interpretation 48
January 3, 2007:
December 20, 2006:
- Registration Payment Arrangements
- Fair value option
- Statement 133 Implementation Issue No. B40, "Embedded Derivatives: Application of Paragraph 13(b) to Securitized Interests in Prepayable Financial Assets"
December 19, 2006:
- Business Combinations: Applying the Acquisition Method
- Quantification and Correction of Current-Year Misstatements Associated With the Carryover and Reversal of Prior-Year Misstatements
December 13, 2006:
- Proposed FSP FAS No. 141-b, 142-e, and 144-b, "Fair Value Measurements in Business Combinations and Impairment Tests"
- Financial Statement Presentation
- Proposed Statement 133 Implementation Issue No. G26, "Cash Flow Hedges: Hedging Interest Cash Flows on Variable Rate Assets and Liabilities That Are Not Based on a Benchmark Interest Rate"
December 6, 2006:
- Financial Guarantee Insurance
- Insurance Risk Transfer
- Offsetting Receivables or Liabilities Recognized upon Payment or Receipt of Cash Collateral in Master Netting Arrangements/Amendment of FASB Interpretation No. 39
November 29, 2006:
- Offsetting Receivables or Liabilities Recognized Upon Payment or Receipt of Cash Collateral in Master Netting Arrangements
- Postretirement Benefit Obligations, including Pensions
- Ratification of EITF Consensuses and Tentative Conclusions (Revised 12/08/06)
- Financial Guarantee Insurance-Disclosure, Effective Date, Transition, and Sweep Issues
November 21, 2006:
November 15, 2006:
- Conceptual Framework: Elements
- Reporting Discontinued Operations (Revised 12/11/06)
November 1, 2006:
October 25, 2006:
October 24, 2006:
- Joint FASB/IASB Meeting on Business Combinations
- Joint FASB/IASB Meeting on Financial Statement Presentation
- Joint FASB/IASB Meeting on Revenue Recognition
October 23, 2006:
October 18, 2006:
- Business Combinations: Applying the Acquisition Method (Revised 11/01/06)
- Derivative Disclosures
- Conceptual Framework
- Fair Value Option
- Transfers of Financial Assets
October 11, 2006:
- Proposed FSP FAS 144-c, "Accounting for Depreciable Assets Classified as Held-for-Sale When an Equity Method Investment Is Obtained"
- FSP EITF 03-6-a, "Determining Whether Instruments Granted in Share-Based Payment Transactions are Participating Securities"
October 4, 2006:
- Conceptual Framework
- Pension Funding Disclosures
- Proposed FSP FAS 126-a, "Applicability of Certain Disclosures and Interim Reporting Requirements for Obligors for Conduit Debt Securities"
- Proposed FASB Staff Position FAS 123(R)-6, "Technical Corrections of FASB Statement No. 123(R)"
- Proposed Statement 133 Implementation Issue, "Cash Flow Hedges: Hedging Interest Cash Flows on Variable Rate Assets and Liabilities That Are Not Based on a Benchmark Interest Rate"
September 27, 2006:
September 20, 2006:
- Business Combinations: Applying the Acquisition Method
- FASB ratification of EITF consensuses and tentative conclusions
- Financial Instruments: Due Process Document—Scope
- Financial Statement Presentation
September 15, 2006:
September 13, 2006:
- AcSEC / FSP FIN 46(R)-d
- Financial Guarantee Insurance
- Proposed FSP FAS No. 141-b, 142-e, and 144-b, "Fair Value Measurements in Business Combinations and Impairment Tests"
September 6, 2006:
August 30, 2006:
- Measurement of Certain Nonfinancial Assets and Nonfinancial Liabilities
- Planned Major Maintenance Activities—Comment Letter Summary and Redeliberations
August 16, 2006:
- Financial instruments: Liabilities and Equity
- Fair Value Option
- Statement 133 implementation: hedging foreign exchange risk for a forecasted foreign-currency-denominated debt issuance
August 9, 2006:
August 2, 2006:
July 26, 2006:
- Conceptual Framework
- Fair Value Measurement-Proposed FSP
- Postretirement Benefit Obligations, Including Pensions (Revised 8/11/06)
- Proposed FASB Staff Position No. FAS 123(R)-f
- Revenue Recognition (Revised 8/11/06)
- Transfers of Financial Assets
July 19, 2006:
- Business Combinations: Applying the Acquisition Method (Revised 8/14/06)
- Derivative Disclosures
- Financial Statement Presentation
- Leases
- Postretirement Benefit Obligations, Including Pensions
July 12, 2006:
June 28, 2006:
- Fair Value Measurements
- Fair Value Measurement-Proposed FSP
- Ratification of EITF Consensuses and Tentative Conclusions
June 27, 2006:
June 20, 2006:
June 19, 2006:
June 7, 2006:
- Proposed FSP FAS 126-a, "Revision to the Definition of a Public Entity to Include an Obligor for Conduit Debt Securities"
- Transfers of Financial Assets
May 31, 2006:
May 10, 2006:
May 3, 2006:
April 28, 2006:
April 27, 2006:
April 19, 2006:
April 5, 2006:
March 28, 2006:
March 15, 2006:
- Fair Value Measurements
- Financial instruments: Liabilities and Equity
- Life Settlements
- Postretirement Benefit Obligations, Including Pensions
March 8, 2006:
March 1, 2006:
- Business Combinations: Applying the Acquisition Method
- Conceptual Framework
- Revenue Recognition
- Servicing Rights
- Uncertain Tax Positions
February 15, 2006:
February 1, 2006:
January 25, 2006:
January 18, 2006:
January 11, 2006:
- Editorial change to EITF Issue No. 04-6, "Accounting for Stripping Costs Incurred during Production in the Mining Industry"
- Proposed FSP FAS 123(R)-d
- Uncertain Tax Positions
December 20, 2005:
December 14, 2005:
- Conceptual Framework
- Fair Value Option and Servicing of Financial Assets
- Hybrid Financial Instruments (Revised 12/23/05)
- Postretirement Benefit Obligations, Including Pensions (Revised 12/28/05)
December 7, 2005:
- Fair Value Option
- Financial Performance Reporting
- Nontraditional Loan Products
- Transfers of Financial Assets
November 29, 2005:
- Financial instruments: Liabilities and Equity (Revised 12/19/05)
- Proposed FSP AAG INV-a
November 22, 2005:
November 16, 2005:
November 10, 2005:
October 25, 2005:
October 24, 2005:
- Joint Board Meeting: Financial Performance Reporting
- Joint Board Meeting: Revenue Recognition
- Joint Board Meeting: Short-Term Convergence—Income Taxes
October 19, 2005:
- Fair Value Option
- First-Time IFRS Adopters
- Life Settlements
- Proposed FSP FAS 123(R)-c
- Proposed FSP FIN 45-b
October 12, 2005:
October 5, 2005:
September 28, 2005:
September 21, 2005:
- Conceptual Framework
- Short-Term Convergence—Earnings per Share
- Nontraditional Loan Products
- Proposed FSP FAS 123(R)-c
- Rental Costs Incurred During the Construction Period
- Revenue Recognition
September 14, 2005:
- Fair Value Measurement
- Other-Than-Temporary Impairment
- Proposed FSP Relating to EITF Issue No. 02-3
- Proposed FSP FAS 123(R)-b
- Risk Transfer in Insurance and Reinsurance Contracts
September 7, 2005:
August 31, 2005:
August 24, 2005:
August 17, 2005:
August 3, 2005:
July 27, 2005:
July 6, 2005:
June 29, 2005:
- Board ratification of consensuses reached on EITF Issues Nos. 04-5, 05-2, 05-5, and 05-6; Board ratification of modifications to existing consensuses in EITF Issues Nos. 96-16, 01-9, 04-6, and 04-10; Finalization of proposed FSP SOP 78-9-a
- Fair Value Measurement
- Financial instruments: liabilities and equity
- FSP FAS 115-1 (formerly EITF 03-1-a) on other-than-temporary impairment
- Proposed FSP relating to EITF Issue No. 02-3
- Implementation Issues B38 and B39
- Rental Costs Incurred During the Construction Period
June 22, 2005:
June 15, 2005:
- Clarification of the Application of Paragraphs 40(b) and 40(c) of Statement 140
- Proposed FSP on Clarification of the Application of Paragraphs 40(b) and 40(c) of Statement 140
- Qualifying Special-Purpose Entities
- Short Term Convergence: Income Taxes (Revised 6/28/05)
- Warrants on Redeemable Shares
June 8, 2005:
June 1, 2005:
- Fair Value Measurement
- Fair Value Option (Revised 7/14/05)
- Measuring Fair Value of Certain Derivative Contracts under Statement 133
- Issuer Credit Standing and Fair Value Remeasurement
- Other Comprehensive Income upon the Loss of Significant Influence
May 25, 2005:
May 18, 2005:
- Electronic Equipment Waste Obligations
- Segment Reporting: Similar Economic Characteristics
- Employee Compensation: Classification of Freestanding Financial Instruments
- Minimum Revenue Guarantees
May 11, 2005:
- Amendment of Statements 87 and 35
- Employee compensation: classification of freestanding financial instruments
- Liabilities and Equity
- Life Settlements
- Revenue Recognition
- Short-Term Convergence—Phase I
April 27, 2005:
April 21-22, 2005:
April 13, 2005:
- Beneficial Interests
- Qualifying Special-Purpose Entities
- Servicing Rights
- Financial Instruments—Derivatives Implementation
April 6, 2005:
March 30, 2005:
- Board ratification of the consensus reached in EITF Issues 04-6 and agenda request decision for potential FSP related to EITF Issue 04-7
- Fair Value Option
- GAAP Hierarchy
- Liabilities and Equity
- Technical Plan
- Warrants on Redeemable Shares
March 23, 2005:
- Proposed FSP EITF 00-19-a
- Qualifying Special-Purpose Entities
- Short-Term Convergence—Income Taxes
- Stable Value Investments
- Suspended Well Costs
March 9, 2005:
- Agenda Decision: Derivatives Disclosure
- Potential Agenda Project on the Reconsideration of the Accounting for Contingent Environ-mental Liabilities under Statement 5
- Qualifying Special-Purpose Entities
March 2, 2005:
- Derivatives Implementation: Potential Statement 133 Implementation Issue No. B38—Addressing Paragraph 13(b)
- Fair Value Measurement
- Liabilities and Equity
- Leveraged Leases
February 23, 2005:
February 16, 2005:
- Beneficial Interests
- Life Settlements
- Purchase Method Procedures (Revised 3/1/05)
- Uncertain Tax Positions (Revised 3/1/05)
February 9, 2005:
February 2, 2005:
January 26, 2005:
January 19, 2005:
- Beneficial Interests
- Conceptual Framework
- Qualifying Special-Purpose Entities
- Short-Term Convergence—Income Taxes
- Suspended Well Costs
- Useful Life and Amortization of Intangible Assets—Revised 1/27/05
January 13-14, 2005:
January 12, 2005:
January 5, 2005:
December 22, 2004:
December 15, 2004:
- Derivatives Implementation Issues No. C3, E19, and G1
- Fair Value Measurement
- FSPs FAS 109-1 and FAS 109-2—Revised 12/27/04
- Short-Term Convergence—Income Taxes
November 30, 2004:
- Board ratification of the consensus reached in EITF Issue 03-13, change of effective dates for EITF Issues 04-8 and 04-10, and consideration of a proposed amendment to AICPA Statement of Position 78-9
- Fair Value Measurement
- Proposed FSP EITF 85-24-a
November 24, 2004:
- GAAP Hierarchy
- Liabilities and Equity
- Liability Extinguishment
- Purchase Method Procedures
- Short-Term Convergence—Phase 1
November 17, 2004:
November 10, 2004:
- Agenda Decision: Amendment to FASB Statement No. 19, Financial Accounting and Reporting by Oil and Gas Producing Companies, for Suspended Well Costs
- Agenda Decision: Determination of the Useful Life of Renewable Intangible Assets under FASB Statement No. 142, Goodwill and Other Intangible Assets
- Fair Value Measurement
- Proposed FSPs for accounting and disclsoure guidance on certain provisions within the American Jobs Creation Act of 2004
November 3, 2004:
October 27, 2004:
October 20, 2004:
October 19, 2004:
October 13, 2004:
- Board ratification of consensuses reached in EITF Issues Nos. 04-1, 04-8, and 04-10
- Equity-Based Compensation
- Interpretation of Statement 87/amendment of Statement 35
October 6, 2004:
September 30, 2004:
September 29, 2004:
September 22, 2004:
- Equity-Based Compensation
- Qualifying Special-Purpose Entities (Revised 10/13/04)
- Servicing Rights
September 21, 2004:
- Fair Value Measurement Roundtable (a.m. session) (Revised 10/5/04)
- Fair Value Measurement Roundtable (p.m. session) (Revised 10/5/04)
September 15, 2004:
- AcSEC Proposed SOP on Accounting by Insurance Enterprises for Deferred Acquisition Costs on Internal Replacements
- Real Estate Time-Sharing
- Short-Term Convergence-Phase 1 (Revised 9/23/04)
September 8, 2004:
- Equity-Based Compensation
- Proposed FSP FAS 142-c
- Proposed FSP EITF Issue 03-1-a and Proposed FSP EITF Issue 03-1-b
September 1, 2004:
August 25, 2004:
August 18, 2004:
- Equity-Based Compensation (Revised 9/2/04)
August 11, 2004:
August 4, 2004:
- Equity-Based Compensation
- Revenue Recognition
- Servicing Rights (Revised 9/1/04)
- Short-Term Convergence
July 27, 2004:
- Beneficial Interests
- Derivatives Implementation: Clearance of Statement 133 Implementation Issue No. G25
- FSP FAS 142-b
- Interpretation of Statement 109
- Not-for-Profit
- Purchase Method Procedures
- Qualifying Special-Purpose Entities
- Short-Term Convergence—Income Tax (Revised)
July 16, 2004:
- Board ratification of the EITF consensus on Issue 02-14 and for the discussion of the tentative conclusion on Issue 04-8
- FSP FAS 142-b
- FSP FAS 142-c
- Liabilities and Equity
June 30, 2004:
June 24 & 29, 2004:
June 17, 2004:
June 16, 2004:
- Beneficial Interests
- Servicing Rights at Fair Value
- Short-Term Convergence: Balance Sheet Classification
June 15, 2004:
June 9, 2004:
May 26, 2004:
May 25, 2004:
May 19, 2004:
- Beneficial Interests
- Fair Value Measurement
- Potential Agenda Project to Permit Entities a One-Time Election to Report Financial Instruments at Fair Value
- Servicing Rights
May 18, 2004:
May 12, 2004:
- Agenda Decision: Request to Amend Statement 133
- Derivatives Implementation: Clearance of Statement 133 Implementation Issue No. G25
- Interpretation of Statement 87
May 5, 2004:
- Agenda Decision: Request to Amend Statement 133
- Derivatives Implementation: Clearance of Statement 133 Implementation Issue No. G25
- FSP FAS 106-2, Accounting and Disclosure Requirements Related to the Medicare Prescription Drug, Improvement and Modernization Act of 2003
- Liabilities and Equity
April 23, 2004:
April 22, 2004:
- Purchase Method Procedures
- Performance Reporting Joint Working Group
- Short-Term Convergence—Income Taxes
April 14, 2004:
- Liability Extinguishments
- Property, Plant, and Equipment
- Purchase Method Procedures
- Short-Term Convergence—Income Taxes
April 7, 2004:
March 31, 2004:
- Beneficial Interests (Revised)
- Board ratification of consensuses reached on EITF Issues Nos. 03-1, 03-6, 3-16, and 04-3, and Board direction to issue proposed FSP related to EITF Issue No. 04-2
- FSP FAS 141-a and FAS 142-a
- Interpretation of Statement 87
- Loan Commitments
- Mortgage Servicing Rights (Revised)
- Performance Reporting Joint Working Group
March 24, 2004:
- Fair Value Measurements
- Purchase Method Procedures
- Qualifying Special-Purpose Entities
- Short-Term Convergence
March 16, 2004:
March 10, 2004:
- Proposed FSP FAS 106-b, Accounting and Disclosure Requirements Related to the Medicare Prescription Drug, Improvement and Modernization Act of 2003
- Proposed FSP FIN 46(R)-a, Technical Correction of FASB Interpretation No. 46 (revised December 24, 2003), Consolidation of Variable Interest Entities, Relating to Its Effects on Question No. 12 of EITF Issue No. 96-21, "Implementation Issues in Accounting for Leasing Transactions involving Special Purpose Entities"
- Mortgage Servicing Rights Informational Board Meeting (Revised)
March 3, 2004:
February 25, 2004:
- Fair Value Measurement
- FSP FAS 106-b on Accounting and Disclosure Requirements Related to the Medicare Prescription Drug, Improvement and Modernization Act of 2003
- Purchase Method Procedures (Revised)
February 18, 2004:
- Equity-Based Compensation
- FSP FAS 106-b on Accounting and Disclosure Requirements Related to the Medicare Prescription Drug, Improvement and Modernization Act of 2003
- Liabilities and Equity
- Revenue Recognition
February 11, 2004:
- AICPA SOP (Internal Replacements)
- Equity-Based Compensation
- Interpretation of FASB Statement 87 (Revised)
- FSP - Accounting and Disclosure Requirements Arising from the Medicare Prescription Drug, Improvement and Modernization Act of 2003
- Qualifying Special-Purpose Entities
February 4, 2004:
January 27, 2004:
January 21, 2004:
January 14, 2004:
- AcSEC (Time-Sharing Transactions)
- Equity-Based Compensation
- Liabilities and Equity
- Technical Plan/Agenda Requests
January 7, 2004:
December 17, 2003:
- Combinations Between Mutual Enterprises
- Consolidation of Variable Interest Entities
- Fair Value Measurement
- Revenue Recognition
December 10, 2003:
- Consolidation of Variable Interest Entities
- Employers' Accounting for Postretirement Benefits Other Than Pensions
- Qualifying Special-Purpose Entities
- Revenue Recognition
December 3, 2003:
- Fair Value Measurement
- Liabilities and Equity
- Loan Commitments (Educational Board Meeting)
- Purchase Method Procedures
November 26, 2003:
November 19, 2003:
November 11, 2003:
November 5, 2003:
October 29, 2003:
October 23, 2003:
October 22, 2003:
October 15, 2003:
- Consolidation of Variable Interest Entities
- Equity-Based Compensation
- Financial Performance Reporting
- Qualifying Special-Purpose Entities
- Short-Term Convergence
October 8, 2003:
- Consolidation of Variable Interest Entities
- Equity-Based Compensation
- Liabilities and Equity
- Purchase Method Procedures
October 1, 2003:
- Equity-Based Compensation
- Liabilities and Equity
- Loan Commitments (Revised)
- Qualifying Special-Purpose Entities
September 24, 2003:
September 17, 2003:
September 10, 2003:
September 3, 2003:
August 28, 2003:
August 27, 2003:
August 20, 2003:
August 13, 2003:
August 12, 2003:
July 30, 2003:
July 23, 2003:
July 16, 2003:
July 9, 2003:
July 8, 2003:
June 25, 2003:
June 18, 2003:
June 11, 2003:
June 4, 2003:
May 28, 2003:
May 27, 2003:
May 14, 2003:
May 7, 2003:
April 30, 2003:
April 22, 2003:
- Derivatives Implementation
- Permitted Activities of Qualifying Special-Purpose Entities
- Purchase Method Procedures
- Share-Based Payment
- Short-Term Convergence
April 17, 2003:
April 16, 2003:
April 9, 2003:
April 2, 2003:
March 26, 2003:
- Derivatives Implementation
- Principles-Based Standards
- Purchase Method Procedures
- Qualifying Special-Purpose Entities
March 17, 2003:
March 12, 2003:
- Liabilities and Equity
- Pensions
- Qualifying Special-Purpose Entities
- Statement 133 Amendment
- Stock-Based Compensation
March 5, 2003:
February 26, 2003:
- Agenda Decision: Clarifying the Criteria for Liability Extinguishment
- AcSEC (Accounting for Certain Costs and Activities Related to Property, Plant, and Equipment)
- Purchase Method Procedures
- Not-for-Profit
- Revenue Recognition
February 5, 2003:
January 29, 2003:
January 22, 2003:
January 15, 2003:
January 8, 2003:
December 18, 2002:
- Agenda Proposals
- Revenue Recognition
- Not-for-Profit
- AcSEC (DAC Internal Replacements)
- Convergence
- Statement 133 Amendment
December 11, 2002:
December 4, 2002:
November 27, 2002:
November 20, 2002:
November 13, 2002:
- Convergence
- Revenue Recognition
- Liabilities and Equity
- Statement 123 Transition and Disclosure
- Special-Purpose Entities
November 6, 2002:
October 30, 2002:
October 16, 2002:
October 9, 2002:
October 2, 2002: