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
November 29
FASB Board Meeting, 9:00 a.m. EST
  1. Land easement practical expedient for transition to Topic 842. The Board will discuss feedback received on its September 2017 proposed Accounting Standards Update, Leases (Topic 842): Land Easement Practical Expedient for Transition to Topic 842, and decide whether to proceed with drafting a final standard.
  2. Leases implementation. The Board will discuss the status of and issues arising from implementation activities related to its February 2016 Accounting Standards Update No. 2016-02, Leases (Topic 842).
  3. Revenue recognition implementation. The Board will discuss the status of implementation activities related to its May 2014 Accounting Standards Update No. 2014-09, Revenue from Contracts with Customers (Topic 606). This meeting is educational and no decisions are expected.
  4. Open discussion. If necessary, the Board will discuss minor issues on technical projects or administrative matters.

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November 30
Meeting of the FASB's Small Business Advisory Committee (SBAC), 9:30 a.m. – 3:00 p.m. EST

The Board will meet with the SBAC to discuss:
  1. FASB research project on Accounting for Certain Identifiable Intangible Assets in a Business Combination and Subsequent Accounting for Goodwill for Public Business Entities and Not-for-Profit Entities
  2. EITF Issue No. 17-A, “Customer’s Accounting for Implementation Costs Incurred in a Cloud Computing Arrangement That Is Considered a Service Contract”
  3. FASB project on Financial Performance Reporting—Disaggregation of Performance Information
  4. FASB project on Improving the Accounting for Asset Acquisitions and Business Combinations
  5. FASB project on Simplifying the Balance Sheet Classification of Debt
  6. Implementation of recent major standards (including revenue recognition and leases).
The Board also will seek input from SBAC members on financial reporting issues that are important to small public companies.

Register to observe meeting in person
2017 Tentatively Scheduled Meetings
December 8 Private Company Council Meeting
December 13 FASB Board Meeting
December 14 Financial Accounting Standards Advisory Council Meeting
December 20 FASB Board Meeting