Private Company Council (PCC)

2016 PCC Meeting schedule


The PCC meetings will be video-webcast live at www.fasb.org.

Those interested in observing the meeting in person must reserve a seat in advance, as seating is limited.
  • Tuesday, April 12, 2016 (Norwalk)
  • Tuesday, July 19, 2016 (Norwalk)
  • Friday, September 30, 2016 (Norwalk)
  • Tuesday, December 13, 2016 (Norwalk)

PCC OUTREACH MEETINGS

  • Friday, July 22, 2016 Town Hall Meeting (National Advanced Accounting and Auditing Technical Symposium (NAATS))
    Download Video
  • Monday, June 13, 2016 Town Hall Meeting (Baruch College, New York, NY)
    Download Slide Presentation  |  Download Audio
  • Wednesday, November 18, 2015 Town Hall Meeting (in conjunction with the AICPA Controllers' Conference, Orlando, FL)
    Download Audio
  • Tuesday, July, 14, 2015 Town Hall Meeting (in conjunction with the AICPA NAAATS Conference, Baltimore, MD)
    Video
  • Tuesday, April, 28, 2015 Town Hall Meeting (Southern Methodist University, Dallas, TX)
    Download Audio
  • Thursday, July, 10, 2014 Town Hall Meeting (Bellagio, Las Vegas, NV)
    Download Audio
  • Thursday, May 8, 2014 Town Hall Meeting (University of Washington, Seattle, WA)
    Download Audio
  • Monday, November 4, 2013 Town Hall Meeting (Ohio State University, Columbus, OH)
    Download Audio


Meeting Materials


Friday, September 30, 2016
Tuesday, July 19, 2016
Tuesday, April 12, 2016
Friday, December 4, 2015

Friday, September 25, 2015
Tuesday, July 21, 2015 Tuesday, May 5, 2015
Friday, February 13, 2015
Thursday, December 11, 2014
Tuesday, September 16, 2014
Tuesday, July 15, 2014
Tuesday, April 29, 2014
Tuesday, January 28, 2014
  • Agenda
  • Issue Summaries
    • PCC Issue No. 13-01A, "Accounting for Identifiable Intangible Assets in a Business Combination," Issue Summary No. 1, Supplement No. 3
    • PCC Issue No. 13-02, "Applying Variable Interest Entity Guidance to Common Control Leasing Arrangements," Issue Summary No. 1, Supplement No. 2
    • PCC Issue No. 13-03B, "Accounting for Certain Receive-Variable, Pay-Fixed Interest Rate Swaps—Combined Instruments Approach," Issue Summary No. 1, Supplement No. 2.
  • Media Meeting Recap
  • Minutes

Tuesday, November 12, 2013

Monday, September 30, 2013 and Tuesday, October 1, 2013
  • Agenda
  • Issue Summaries
    • PCC Issue No. 13-01A, "Accounting for Identifiable Intangible Assets in a Business Combination," Issue Summary No. 1, Supplement No. 1
    • PCC Issue No. 13-01A, "Accounting for Identifiable Intangible Assets in a Business Combination," Issue Summary No. 1, Supplement No. 2 (Common Issues)
    • PCC Issue No. 13-01B, "Accounting for Goodwill Subsequent to a Business Combination," Issue Summary No. 1, Supplement No. 1
    • PCC Issue No. 13-01B, "Accounting for Goodwill Subsequent to a Business Combination," Issue Summary No. 1, Supplement No. 2 (Common Issues)
    • PCC Issue No. 13-03, "Accounting for Certain Receive-Variable, Pay-Fixed Interest Rate Swaps," Issue Summary No. 1, Supplement No. 1 
  • Minutes

Monday, July 15 and Tuesday, July 16, 2013
  • Agenda
  • Issue Summaries
    • PCC Issue No. 13-02, "Applying Variable Interest Entity Guidance to Common Control Leasing Arrangements," Issue Summary No. 1 REVISED
    • PCDMF Memo 2, Invitation to Comment, Comment Letter Analysis
    • PCDMF Memo 3, Invitation to Comment, Guide Deliberations and Decision
  • Minutes

Monday, May 6 and Tuesday, May 7, 2013
  • Agenda
  • Issue Summaries
    • Private Company Council (PCC) Issue No. 1, "Accounting for Identifiable Intangible Assets in a Business Combination and Subsequent Accounting for Goodwill," Issue Summary No. 1
    • PCC Issue No. 13-02, "Applying Variable Interest Entity Guidance to Common Control Leasing Arrangements," Issue Summary No. 1
    • PCC Issue No. 13-03, "Accounting for Receive-Variable, Pay-Fixed Interest Rate Swaps," Issue Summary No. 1
       
Tuesday, February 12, 2013
Thursday, December 6, 2012