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,
September 3
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 the writeoff guidance and clarifications to the term over which an entity should estimate expected credit losses for financial instruments, including for loan commitments (such as credit cards and lines of credit).
  2. Disclosure framework: disclosure review—fair value measurement. The Board will discuss application to fair value disclosures of the concepts in the March 4, 2014 proposed FASB Concepts Statement, Conceptual Framework for Financial Reporting—Chapter 8: Notes to Financial Statements. No decisions are expected; possible changes to existing required disclosures about fair value measurements identified in this meeting will be further deliberated at a future meeting.
  3. Open discussion. If necessary, the Board will discuss minor issues on technical projects or administrative matters.
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Thursday,
September 4
Meeting with the Not-for-Profit Advisory Committee, 10:00 a.m. – 5:30 p.m. EDT

Members of the Board will meet with the Advisory Committee to discuss:
  1. The FASB’s project on financial statements of not-for-profit entities
  2. Recent trends, concerns, and observations.
All of the general sessions of the Advisory Committee meeting will be available for public observation. The Advisory Committee will hold two break out group sessions—one from 11:00 a.m. – 12:30 p.m. and a second from 2:30 – 3:30 p.m. The break-out group discussions will not be available for public observation due to space limitations. The public will be able to observe the Advisory Committee's general session to discuss a summary of each of the break-out group discussions (scheduled to begin at 1:30 p.m. and at 3:45 p.m., respectively).

Register to observe meeting in person
 
Friday,
September 5
Meeting with the Not-for-Profit Advisory Committee, 8:30 – 11:45 a.m. EDT

Members of the Board will meet with the Advisory Committee to discuss:
  1. Implementation of Accounting Standards Update No. 2014-09, Revenue from Contracts with Customers (Topic 606), in the not-for-profit sector
  2. The FASB’s project on financial statements of not-for-profit entities.
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).

September 8 Liaison Meeting with the Institute of Management Accountants
September 10 FASB Board Meeting
September 11 Financial Accounting Standards Advisory Council Meeting
September 16 Private Company Council Meeting
September 16 Liaison Meeting with the AICPA Private Companies Practice Section Technical Issues Committee
September 17 FASB Board Meeting
September 18 Emerging Issues Task Force Meeting
September 23 FASB/IASB Joint Videoconference Board Meeting
September 23 FASB Board Meeting