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
Wednesday,
January 25
FASB Board Meeting, 9:00 a.m. EST
  1. Agenda consultation. The Board will discuss overall feedback received on its August 2016 Invitation to Comment, Agenda Consultation, including topics on (a) intangible assets (including research and development), (b) pensions and other postretirement benefit plans, and (c) distinguishing liabilities from equity. The Board will discuss the feedback received on reporting performance and cash flows at a later date.
  2. Disclosure Framework: disclosure review—income taxes. The Board will discuss comments received on its July 2016 proposed Accounting Standards Update, Income Taxes (Topic 740): Disclosure Framework—Changes to the Disclosure Requirements for Income Taxes.
  3. Accounting for financial instruments—hedging. The Board will discuss comments received on its September 2016 proposed Accounting Standards Update, Derivatives and Hedging (Topic 815): Targeted Improvements to Accounting for Hedging Activities. The Board also will discuss a list of potential topics for further redeliberations.
  4. Open discussion. If necessary, the Board will discuss minor issues on technical projects or administrative matters.
Register to observe meeting in person
 
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.

Registration to participate in the roundtable is closed.

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.
 
Friday,
March 17
Public Roundtable Meetings on the Board’s Decision Process under the Disclosure Framework and Materiality

FASB Offices
401 Merritt 7
Norwalk, CT 06856

Session times:
     Board’s Decision Process: 9:00 a.m. – 11:30 a.m. EDT
     Materiality: 1:00 p.m. – 3:00 p.m. EDT    


The FASB will host public roundtable meetings on the Board’s decision process under the disclosure framework and materiality. The morning session is an opportunity for those who have submitted a comment letter on the Exposure Draft of Chapter 8 or any of the four Topical reviews (defined benefit plans, fair value measurement, income taxes, and inventory) to discuss with the FASB the effects of the proposed concepts on disclosures. The afternoon session is an opportunity for those who have submitted a comment letter on either materiality Exposure Draft (Chapter 3 or proposed Update on Topic 235) to discuss their feedback with the FASB. The Board is seeking participation from financial statement users, preparers, auditors, and others.

Those who have not yet submitted a comment letter and wish to participate in the morning session are asked to submit written comments on the proposed inventory disclosures Exposure Draft, which was issued January 10, 2017, by February 27, 2017. All participants must register online by February 27, 2017.

Nonparticipating observers interested in attending the meetings in person should register in advance. (Seating is available on a first-come, first-served basis.)

The meetings will be audio webcast and archived on the FASB website for 30 days following the meetings.

For more information on the roundtable meetings, read the press release.
 
2017
Tentatively Scheduled Meetings
February 1 FASB Board Meeting
February 8 FASB Board Meeting
February 15 FASB Board Meeting
February 22 FASB Board Meeting