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.

Scheduled Meetings
August 24
FASB Board Meeting, 8:00 a.m. EDT
  1. Improving the presentation of net periodic pension cost and net periodic postretirement benefit cost. The Board will discuss comments received on its January 2016 proposed Accounting Standards Update, Compensation—Retirement Benefits (Topic 715): Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost.
  2. Clarifying the definition of a business. The Board will continue redeliberations on its November 2015 proposed Accounting Standards Update, Business Combinations (Topic 805): Clarifying the Definition of a Business, specifically discussing issues related to the proposed threshold test, substantive processes, and the definition of outputs.
  3. Disclosure framework: disclosure review—inventory. The Board will continue its discussion on potential changes to inventory disclosure requirements based on the concepts and decision questions in its March 2014 proposed Statement of Financial Concepts, Conceptual Framework for Financial Reporting—Chapter 8: Notes to Financial Statements.
  4. Consolidation: interests held through related parties that are under common control. The Board will discuss comments received on its June 2016 proposed Accounting Standards Update, Consolidation (Topic 810): Interests Held through Related Parties That Are under Common Control, and the staff will ask the Board whether to proceed to a draft of the final standard for vote by written ballot.
  5. Open discussion. If necessary, the Board will discuss minor issues on technical projects or administrative matters.

Register to observe meeting in person
Tentatively Scheduled Meetings
August 31    FASB Board Meeting
September 7 FASB Board Meeting
September 8–9 Not-for-Profit Advisory Council Meeting
September 14 FASB Board Meeting
September 19 Financial Accounting Standards Advisory Council Meeting
September 20 FASB Board Meeting
September 22 Emerging Issues Task Force Meeting
September 30 Private Company Council Meeting