Notice of Open Meetings

Meeting Preregistration Form

All Meetings will be held at the FASB Office in Norwalk, CT unless otherwise noted.

Board Meeting Handouts

February 2010
Event
Tuesday,
February 9
[Revised
02-08-10]		 FASB Education Session, 8:30 a.m.
(No decisions are made at education sessions.)

The following projects will be discussed.
  1. Accounting for financial instruments
  2. Insurance contracts
  3. Leases (1:00 p.m.)
Wednesday,
February 10		 Joint FASB/IASB Videoconference Board Meeting, 7:00 a.m. (12:00 p.m. London time)
The FASB and IASB will jointly discuss the following projects in a video-conference meeting. Due to the absence of available seating for observers, this meeting will be available to the public through a video webcast. Please refer to the IASB website for information about how to access the video webcast.
  1. Insurance contracts (estimated 1-hour discussion). The Boards will discuss reinsurance and a symmetry analysis between policyholder accounting and the accounting by the insurer.
  2. Accounting of financial instruments: classification and measurement (estimated 1-hour discussion). The Boards will begin their joint discussion of how to measure financial liabilities.
Wednesday,
February 10
[Revised
02-08-10]		 FASB Education Session (Canceled)

(The Leases discussion was moved to 2/9/10 Education Session.)
Wednesday,
February 10
[Revised
02-09-10]		 FASB Board Meeting, 9:15 a.m.
(This meeting is available by audio webcast and telephone.)
  1. Accounting for financial instruments (estimated 1-hour discussion). The Board will discuss issues related to entry value and scope.
  2. Disclosures about credit quality and the allowance for credit losses (estimated 90-minute discussion). The Board will redeliberate disclosures in the Exposure Draft, Disclosures about the Credit Quality of Financing Receivables and the Allowance for Credit Losses.
  3. Subsequent events (estimated 45-minute discussion). The Board will redeliberate issues raised by respondents to the 2009 proposed Accounting Standards Update, Subsequent Events (Topic 855): Amendments to Certain Recognition and Disclosure Requirements.
  4. Open discussion. If necessary, the Board will discuss minor issues on technical projects or administrative matters.
Thursday,
February 11		 FASB Education Session, 8:00 a.m.
(No decisions are made at education sessions.)

The following projects will be discussed:
  1. Revenue recognition 
  2. Financial statement presentation 
  3. Fair value measurement.
Friday,
February 12		 Meeting with the Financial Statement Presentation Project’s Joint International Group and Financial Institutions Advisory Group, 8:00 – 3:00 p.m.
(This meeting is available by audio webcast and telephone.)

Some members of the FASB and the IASB will meet with members of its two advisory groups on financial statement presentation: the Joint International Group and the Financial Institutions Advisory Group. The groups will discuss the substantive changes made to the presentation model proposed in the October 2008 Discussion Paper, Preliminary Views on Financial Statement Presentation, with a focus on the operationality and clarity of the Boards’ tentative decisions. The groups also will discuss transition and ways in which to assess the costs and benefits of the proposed model.

February 16 Joint FASB/IASB Videoconference Board Meeting
February 17 Joint FASB/IASB Videoconference Board Meeting
February 18 Joint FASB/IASB Videoconference Board Meeting
February 19 FASB Education Session
February 24 FASB Board Meeting
February 24 FASB Education Session
March 2010
Event
March 3 Joint FASB/IASB Videoconference Board Meeting
March 3 FASB Board Meeting
March 3 FASB Education Session
March 9 Financial Accounting Standards Advisory Council Meeting
March 10 FASB Education Session
March 10 FASB Board Meeting
March 11 Joint FASB/IASB Videoconference Board Meeting
March 15 Joint FASB/IASB Videoconference Board Meeting
March 16 Joint FASB/IASB Videoconference Board Meeting
March 17 Joint FASB/IASB Videoconference Board Meeting
March 17 Emerging Issues Task Force Meeting, p.m.
March 18 Emerging Issues Task Force Meeting
March 22 Joint FASB/IASB Board Meeting, London
March 23 Joint FASB/IASB Board Meeting, London
March 24 Joint FASB/IASB Board Meeting, London
March 25 FASB Education Session
March 31 FASB Board Meeting
March 31 FASB Education Session


Additional Details