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
Wednesday,
October 29
FASB Board Meeting, 9:00 a.m. EDT

  1. Financial instruments—impairment. The Board will continue redeliberations of its December 2012 Proposed Accounting Standards Update, Financial Instruments—Credit Losses (Subtopic 825-15), specifically discussing disclosures related to credit risk and the recognition of credit losses and the scope of the final guidance.
  2. Simplifying income statement presentation by eliminating the concept of extraordinary items. The Board will discuss a summary of comments received on its July 2014 Proposed Accounting Standards Update, Income Statement—Extraordinary and Unusual Items (Subtopic 225-20): Simplifying Income Statement Presentation by Eliminating the Concept of Extraordinary Items. The Board also will decide whether to issue a final Accounting Standards Update
  3. Open discussion. If necessary, the Board will discuss minor issues on technical projects or administrative matters.

Register to observe meeting in person
 
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.

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 4 Small Business Advisory Committee Meeting
November 5 FASB Board Meeting
November 12 FASB Board Meeting
November 19 FASB/IASB Joint Videoconference Board Meeting
November 19 FASB Board Meeting
November 24 FASB Board Meeting