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.

2014
Scheduled Meetings
Friday,
October 31
Meeting of the FASB/IASB Joint Transition Resource Group for Revenue Recognition, 7:00 a.m. – 2:00 p.m. EDT (11:00 a.m. – 6:00 p.m. London time)

This joint videoconference meeting may be observed in person at the FASB offices (registration required) or through a video webcast.

The transition resource group will meet with representatives of both Boards to discuss possible issues that might arise when companies and organizations implement Accounting Standards Update No. 2014-09, Revenue from Contracts with Customers (Topic 606), and IFRS 15, Revenue from Contracts with Customers. A list of specific issues to be discussed and related materials are available on the FASB website.

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Tuesday,
November 4
Meeting with the FASB’s Small Business Advisory Committee (SBAC), 10:00 a.m. – 3:00 p.m. EST

Members of the Board will meet with the SBAC to discuss the following topics:
  1. Revenue recognition
  2. Disclosures by business entities about government assistance
  3. Simplifying the balance sheet classification of debt
  4. Potential implications of emerging trends on financial reporting standards.
The SBAC also will hear reports from:
  1. The chairman of the FASB on other Board activities
  2. A representative from the Public Company Accounting Oversight Board’s Office of the Chief Auditor.
  3. A representative from the American Institute of Certified Public Accountants.
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Wednesday,
November 5
FASB Board Meeting, 9:00 a.m. EST

  1. FASB endorsement of Private Company Council (PCC) consensus. The Board will decide whether to endorse the PCC decisions reached on Issue No. 13-01A, “Accounting for Identifiable Intangible Assets in a Business Combination,” and issue a final Accounting Standards Update.
  2. Accounting for goodwill for public business entities and not-for-profits. The Board will continue its discussion on the subsequent measurement of goodwill. This meeting is educational and no decisions are expected.
  3. Agenda decisions and prioritization. The Board will discuss whether to move the following projects from the research agenda to the Board’s active technical agenda:
    1. Financial instruments—hedging
    2. Liabilities and equity—short-term improvements
    3. Accounting for employee benefit plans.
  4. In addition, the Board will discuss the results of staff research and analysis of several other potential new projects and decide which,
    if any, meet the criteria to be added to the agenda.
  5. Open discussion. If necessary, the Board will discuss minor issues on technical projects or administrative matters.
Register to observe meeting in person
 
2014
Tentatively Scheduled Meetings
 

The following is a list of open meetings tentatively scheduled. 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).

November 12 FASB Board Meeting
November 19 FASB/IASB Joint Videoconference Board Meeting
November 19 FASB Board Meeting
November 24 FASB Board Meeting