Notice of Open Meetings

Unless otherwise announced, all meetings are held in the Board room at the FASB offices and are video or audio webcast on the FASB website and the FASB YouTube channel. If you have any questions, contact the FASB at 203 847-0700.

2016
Scheduled Meetings

There are no public FASB meetings scheduled for the week of
December 5, 2016.
 
Friday,
December 16
Public Roundtable Meeting on Consolidation Reorganization and Targeted Improvements

FASB Offices
401 Merritt 7
Norwalk, CT 06856

Session time: 9:00 a.m. – 12:00 p.m. EST

(This meeting will be audio webcast and archived on the FASB website for 30 days following the meeting.)

The FASB will host a public roundtable meeting on its consolidation reorganization and targeted improvements project.

The purpose of the roundtable is to provide an opportunity for stakeholders to provide FASB Board members with feedback on whether the reorganization of the consolidation guidance and possible direction over potential amendments to common control arrangements under the variable interest entity consolidation guidance would decrease cost and complexity in financial reporting, while continuing to provide useful information to users of the financial statements.

The Board is expecting participation from both public and private financial statement users, preparers, auditors, and others. A staff draft of proposed changes to the consolidation guidance will be provided to participants no later than December 7, 2016.

Nonparticipating observers should register in advance. (Seating is available on a first-come, first-served basis.)
 
(New Date)
Friday,
December 16
Public Roundtable Meeting on the FASB Invitation to Comment on Agenda Consultation

FASB Offices
401 Merritt 7
Norwalk, CT 06856

Session time: 1:00 – 4:00 p.m. EST


(This meeting will be audio webcast and archived on the FASB website for 30 days following the meeting.)

The FASB rescheduled its November public roundtable meetings on its August 2016 Invitation to Comment, Agenda Consultation, to December 16, 2016.

The Invitation to Comment solicits feedback about potential financial accounting and reporting topics that the FASB should consider adding to its agenda. The Invitation to Comment describes four major financial reporting topics: (1) intangible assets (including research and development), (2) pensions and other postretirement benefit plans, (3) distinguishing liabilities from equity, and (4) reporting performance and cash flows (including income statement, segment reporting, other comprehensive income, and statement of cash flows). It also seeks feedback on other major areas of financial reporting, beyond those four topics, that the FASB should consider adding to its agenda.

The roundtable provides an opportunity for those who have submitted a comment letter to discuss in greater detail with Board members their feedback on agenda consultation.

Nonparticipating observers should register in advance (seating is available on a first-come, first-served basis).
 
Wednesday,
March 15, 2017
Public Roundtable Meeting on Proposed Improvements to Insurance Accounting

FASB Offices
401 Merritt 7
Norwalk, CT 06856


Session time: 8:30 a.m. – 12:30 p.m. EDT (Depending on stakeholder feedback, the session time may be adjusted, or the Board may convene a second roundtable in the afternoon.)

The FASB will host a public roundtable meeting on its proposed improvements to accounting for long-duration contracts issued by insurance entities. The roundtable is an opportunity for those who have submitted a comment letter on the Proposed Accounting Standards Update, Financial Services—Insurance (Topic 944): Targeted Improvements to the Accounting for Long-Duration Contracts, to discuss their feedback with the FASB. The Board is seeking participation from financial statement users, preparers, auditors, and others.

Those who wish to participate in the roundtable must submit a comment letter and register online by Thursday, December 15, 2016.

Nonparticipating observers interested in attending the meeting in person should register in advance by Wednesday, March 1, 2017. (Seating is available on a first-come, first-served basis.)

This meeting will be audio webcast and archived on the FASB website for 30 days following the meeting.
 
2016
Tentatively Scheduled Meetings
December 13 Private Company Council Meeting
December 14 FASB Board Meeting
December 15 Financial Accounting Standards Advisory Council Meeting
December 21 FASB Board Meeting