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
July 27
FASB Board Meeting, 9:00 a.m. EDT
  1. Clarifying the definition of a business. The Board will discuss comments received on its November 2015 proposed Accounting Standards Update, Business Combinations (Topic 805): Clarifying the Definition of a Business. The discussion will be educational; no decisions are expected.
  2. Interest income associated with the purchase of callable debt securities. The Board will discuss the scope of the proposed accounting change, the disclosure requirements, transition method, and an analysis of the costs, benefits, and complexity. The Board also will decide whether to proceed with the draft for vote by written ballot.
  3. Disclosure framework: disclosure review—inventory. The Board will discuss potential changes to inventory disclosure requirements on the basis of the concepts and decision questions in its March 2014 proposed Statement of Financial Concepts, Conceptual Framework for Financial Reporting—Chapter 8: Notes to Financial Statements.
  4. Open discussion. If necessary, the Board will discuss minor issues on technical projects or administrative matters.

Register to observe meeting in person
Tentatively Scheduled Meetings
August 3    FASB Board Meeting
August 24    FASB Board Meeting
August 31    FASB Board Meeting