Notice of Open Meetings

All Meetings will be held at the FASB Office in Norwalk, CT unless otherwise noted, 203 847-0700.

Board Meeting Handouts


2013
Scheduled Meetings
Thursday,
May 23		 FASB Board Meeting, 8:00 a.m. EDT
(This meeting will be video webcast.)

  1. Revenue recognition (estimated 1-hour discussion). The Board will continue redeliberations, discussing the proposed references to in substance real estate in the consequential amendments of the final standard.
  2. Insurance contracts (estimated 2-hour discussion). The Board will continue deliberations, discussing the following:
    1. Cost-benefit analysis and consideration of complexity
    2. Authorization to proceed to a draft of a proposed Accounting Standards Update for vote by written ballot.
  3. Transfers and servicing: repurchase agreements and similar transactions (estimated 1-hour discussion). The Board will begin redeliberations, discussing feedback received from comment letters on proposed Accounting Standards Update, Transfers and Servicing (Topic 860): Effective Control for Transfers with Forward Agreements to Repurchase Assets and Accounting for Repurchase Financings, and the next steps for the project.
  4. Open discussion. If necessary, the Board will discuss minor issues on technical projects or administrative matters.

Register to observe meeting in person
Friday,
May 24		 Joint FASB/IASB Videoconference Board Meeting, 7:30 a.m.  EDT  (12:30 p.m. London time)
(This meeting will be video webcast.)

The FASB and the IASB will jointly discuss the following projects in a videoconference meeting. The meeting may be observed in person at the FASB offices (preregistration is required) or through a video webcast.

  1. Revenue recognition (estimated 1-hour discussion). The Boards will continue redeliberations, discussing the application of the revenue standard to credit card reward programs.
  2. Accounting for financial instruments: classification and measurement (estimated 1-hour discussion). The Boards will discuss the comment letter and outreach summary of the IASB’s November 2012 Exposure Draft, Classification and Measurement: Limited Amendments to IFRS 9.

Register to observe meeting in person
 
2013
Tentatively Scheduled Meetings
 

The following is a list of open meetings tentatively scheduled through June 2013. Observers will be able to register for these meetings after the meetings have been formally announced (usually 1 week before the meetings or 30 days before if it is a Roundtable Meeting).
May 29 FASB Board Meeting
May 29 FASB Education Session
June 4 Financial Accounting Standards Advisory Council Meeting
June 6 FASB Board Meeting
June 6 FASB Education Session
June 11 Emerging Issues Task Force Meeting
June 12 FASB Board Meeting
June 12 FASB Education Session
June 13 Liaison Meeting with Financial Executives International, Committee on Corporate Reporting, Stamford, CT
June 18 Joint FASB/IASB Videoconference Board Meeting
June 19 FASB Board Meeting
June 19 FASB Education Session
June 26 FASB Board Meeting
June 26 FASB Education Session

MEETINGS