Private Company Council (PCC)

2014 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, January 28, 2014 (Norwalk)
  • Tuesday, April 29, 2014 (Norwalk)
  • Tuesday, July 15, 2014 (Norwalk)
  • Tuesday, September 16, 2014 (Norwalk) (tentative)
  • Thursday, December 11, 2014 (Norwalk)
     

2013/2014 PCC OUTREACH MEETINGS

  • Monday, November 4, 2013 Town Hall Meeting (Ohio State University, Columbus, OH)
    Download Audio
  • Thursday, May 8, 2014 Town Hall Meeting (University of Washington, Seattle, WA)
    Please refer to the press release which includes additional information about the meeting. Interested stakeholders should register in advance to participate; however, to ensure that we have achieved a balanced mix of stakeholders we will confirm with participants their accepted attendance in advance.


Meeting Materials


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

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