Meeting Minutes
The FASB prepares minutes of decision-making meetings of the FASB and its Emerging Issues Task Force. We also make available minutes of other public meetings to the extent they are prepared. Minutes of meetings held after October 2002 are available here.
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June 12, 2013 FASB Board Meeeting
June 6, 2013 FASB Board Meeeting
May 29, 2013 FASB Board Meeting
May 24, 2013 Joint FASB/IASB Videoconference Board Meeting
May 23, 2013 FASB Board Meeting
May 1, 2013 FASB Board Meeting
April 10, 2013 FASB Board Meeting
March 28, 2013 FASB Board Meeting
March 20, 2013 FASB Board Meeting
March 13, 2013 FASB Board Meeting
March 6, 2013 FASB Board Meeting
February 27, 2013 FASB Board Meeting
February 20, 2013 FASB Board Meeting
February 20, 2013 Joint FASB/IASB Videoconference Board Meeting February 13, 2013 FASB Board Meeting February 12, 2013 FASB Board Meeting February 6, 2013 FASB Board Meeting January 31, 2013 FASB Board Meeting
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June 12, 2013 FASB Board Meeeting
June 6, 2013 FASB Board Meeeting
May 29, 2013 FASB Board Meeting
- Agenda Decision: Clarifying the Definition of a Business
- Not-For-Profit Financial Reporting: Financial Statements
May 24, 2013 Joint FASB/IASB Videoconference Board Meeting
May 23, 2013 FASB Board Meeting
- Revenue Recognition
- Insurance Contracts
- Transfers and Servicing: Repurchase Agreements and Similar Transactions
May 1, 2013 FASB Board Meeting
- Agenda Decision: EITF Issues
- Agenda Decision: Private Company Council (PCC) Projects
- Not-For-Profit Financial Reporting: Other Financial Communications
April 10, 2013 FASB Board Meeting
- Leases
- Agenda Decision: Fair Value Measurement Disclosures of Private Company Employer Securities Held by Employee Benefit Plans
- Open Discussion: Private Company Decision-Making Framework
March 28, 2013 FASB Board Meeting
- Accounting for Financial Instruments: Impairment
- FASB Ratification of EITF Consensuses and Tentative Conclusions
March 20, 2013 FASB Board Meeting
March 13, 2013 FASB Board Meeting
March 6, 2013 FASB Board Meeting
February 27, 2013 FASB Board Meeting
February 20, 2013 FASB Board Meeting
February 20, 2013 Joint FASB/IASB Videoconference Board Meeting February 13, 2013 FASB Board Meeting February 12, 2013 FASB Board Meeting February 6, 2013 FASB Board Meeting January 31, 2013 FASB Board Meeting
- Going Concern
- Nonpublic Entities: Clarification of a Fair Value Disclosure Requirement
- FASB Ratification of EITF Consensuses and Tentative Conclusions
- Accounting for Financial Instruments: Classification and Measurement
- Balance Sheet Offsetting—Scope Clarification of Accounting Standards Update No. 2011-11
- Presentation Of Comprehensive Income: Reclassification Out Of Accumulated Other Comprehensive Income
- Agenda Decision: Nonpublic Entities—Clarification of a Fair Value Disclosure Requirement
- Accounting for Financial Instruments: Classification and Measurement
- Investment Companies
- Liquidation Basis of Accounting
- Reporting Discontinued Operations
- Transfers and Servicing: Repurchase Agreements and Similar Transactions
- Presentation Of Comprehensive Income: Reclassification Out Of Accumulated Other Comprehensive Income
- Technical Corrections and Improvements—Next Phase
- Insurance Contracts
- Going Concern
- Accounting For Financial Instruments: Liquidity And Interest Rate Disclosures
- Transfers And Servicing: Repurchase Agreements And Similar Transactions
- Accounting for Financial Instrument: Impairment
- Accounting for Financial Instrument: Classification and Measurement
- Balance Sheet Offsetting—Scope Clarification of ASU No. 2011-11
- Accounting for Financial Instruments: Impairment
- Accounting for Financial Instruments: Classification and Measurement
- Transfers and Servicing: Repurchase Agreements and Similar Transactions
- Insurance Contracts
- Insurance contracts
- Investment companies
- Transfers and servicing: repurchase agreements and similar transactions
- Accounting for financial instruments: classification and measurement
- Accounting for Financial Instruments: Classification and Measurement
- Investment Companies
- Consolidation: Policy and Procedures
- Accounting for Financial Instruments: Impairment
- Accounting for Financial Instruments: Classification and Measurement
- Transfers and Servicing: Repurchase Agreements and Similar Transactions
- Insurance Contracts
- Accounting for Financial Instruments: Classification and Measurement
- Accounting for Financial Instruments: Impairment
- Accounting for Financial Instruments: Classification and Measurement
- Presentation of Comprehensive Income: Reclassifications Out of Accumulated Other Comprehensive Income
- Impairment of Indefinite-Lived Intangible Assets
- Not-For-Profit Financial Reporting: Financial Statements
- Definition of a Nonpublic Entity
- Revenue Recognition
- Accounting for Financial Instruments: Classification and Measurement
- Accounting for Financial Instruments: Impairment
- Investment Companies
- Accounting for Financial Instruments: Impairment
- Accounting for Financial Instruments: Liquidity and Interest Rate Risk Disclosures
- Disclosures about Risks and Uncertainties and the Liquidation Basis of Accounting
- Definition of a Nonpublic Entity
- Disclosure Framework
- Consolidation: Policy and Procedures
- Nonpublic Entity Fair Value Measurement Disclosures
- Definition of a Nonpublic Entity
- Accounting for Financial Instruments: Impairment
- Accounting for Financial Instruments: Classification and Measurement
- Leases
- Accounting for Financial Instruments: Classification and Measurement
- Accounting for Financial Instruments: Impairment
- Disclosures about Risks and Uncertainties and the Liquidation Basis of Accounting
- Impairment of Indefinite-Lived Intangible Assets
- Accounting for Financial Instruments: Impairment
- Insurance Contracts
- Accounting for Financial Instruments: Disclosures
- Insurance Contracts
- Accounting for Financial Instruments: Disclosures
- Accounting for Financial Instruments: Classification and Measurement
- Disclosure Framework
- Investment Properties and Investment Companies (Revised 12/12/11)
- Accounting for Financial Instruments: Hedging
- Balance Sheet—Offsetting
- Consolidation: Investment Companies
- Goodwill Impairment Assessments
- Accounting for Financial Instruments: Classification and Measurement
- CodificationTechnical Corrections
- Leases
- Insurance Contracts
- Balance Sheet—Offsetting
- Effective Dates and Transition Methods
- Revenue Recognition
- Revenue Recognition
- Leases
- Consolidation: Investment Companies
- FASB Ratification of EITF Consensuses and Tentative Conclusions
- Disclosures about an Employer’s Participation in a Multiemployer Plan
- Goodwill Impairment Assessments
- Accounting for Financial Instruments: Disclosures
- Accounting for Financial Instruments: Classification and Measurement
- Accounting for Financial Instruments: Classification and Measurement
- Leases
- Revenue Recognition
- Balance Sheet—Offsetting
- Revenue Recognition
- Accounting for Financial Instruments: Classification and Measurement
- Consolidation: Investment Companies
- Disclosures about an Employer’s Participation in a Multiemployer Plan
- Accounting for Financial Instruments: Classification and Measurement
- Accounting for Financial Instruments: Classification and Measurement
- Statement of Comprehensive Income
- Disclosures about an Employer's Participation in a Multiemployer Plan
- Consolidation: Policy and Procedures
- Troubled Debt Restructuring Revised
- Leases (Session 1)
- Leases (Session 2)
- Accounting for Financial Instruments: Impairment
- Revenue Recognition
- Measurement of Liabilities with Uncertain Cash Flows
- Insurance Contracts
- EITF Consensus on Issue 09-H, "Health Care Entities: Presentation and Disclosure of Net Patient Service Revenue, Provision for Bad Debts, and the Allowance for Doubtful Accounts"
- Private Company Outreach
- Deferral of Troubled Debt Restructuring Disclosures
- FASB Ratification of EITF Consensuses and Tentative Conclusions
- Investment Properties
- Disclosures about Risks and Uncertainties and the Liquidation Basis of Accounting (formerly Going Concern)
- Technical Plan
- Balance Sheet—Offsetting
- Accounting for Financial Instruments
- Revenue Recognition
- Statement of Comprehensive Income
- Conceptual Framework: Reporting Entity
- Going Concern
- Disclosure of Certain Loss Contingencies
- Disclosures About An Employer’s Participation In A Multiemployer Plan
- Investment Properties
- Conceptual Framework—Reporting Entity
- Financial Instruments with Characteristics of Equity
- Statement of Comprehensive Income
- Financial Statement Presentation
- Fair Value Measurement
- Emissions Trading Schemes
- Accounting for Financial Instruments: Impairment
- Offsetting of Financial Assets and Liabilities
- Accounting for Financial Instruments Roundtable (A.M. Session)
- Accounting for Financial Instruments Roundtable (P.M. Session)
- Accounting for Financial Instruments Roundtable (A.M. Session)
- Accounting for Financial Instruments Roundtable (P.M. Session)
- Effective Date and Transition Discussion Paper Announcement
- FASB Ratification of EITF Consensuses and Tentative Conclusions
- Balance Sheet—Offsetting
- Fair Value Measurement
- Emissions Trading Schemes
- Accounting for Financial Instruments: Impairment
- Disclosure of Certain Loss Contingencies
- Disclosure Framework
- FASB Ratification of EITF Consensuses and Tentative Conclusions
- Disclosures about Credit Quality and the Allowance for Credit Losses
- Accounting for Financial Instruments
- SEC Staff Announcement
- Disclosure About Certain Loss Contingencies
- Disclosures About an Employer's Participation in a Multiemployer Plan
- Insurance Contracts
- Statement of Comprehensive Income
- Accounting for Financial Instruments: Impairments
- Accounting for Financial Instruments: Disclosures
- Going Concern
- Fair Value Measurement
- FASB Ratification of ETIF Consensuses and Tentative Conclusions
- Fair Value Measurement
- Cross-Cutting Issues:
- Accounting for Financial Instruments: Amortized Cost Option
- Accounting for Financial Instruments: Loan Commitments
- Accounting for Financial Instruments: Scope
- Financial Statement Presentation
- Financial Instruments with Characteristics of Equity
- Fair Value Measurement
- Accounting of Financial Instruments: Receivables and Payables
- Accounting of Financial Instruments: Deferred Tax Asset and Liabilities on Debt Instruments
- Financial Statement Presentation
- Accounting of Financial Instruments
- Disclosures about Credit Quality and the Allowance for Credit Losses
- Fair Value Measurement
- Leases
- Financial Instruments with Characteristics of Equity
- Insurance Contracts
- Insurance Contracts
- Consolidation
- Financial Statement Presentation
- Accounting for Financial Instruments: Hedge Accounting
- Revenue Recognition
- Leases
- Financial Instruments with Characteristics of Equity
- Conceptual Framework: Measurement
- Fair Value Measurement
- Insurance Contracts
- Financial Instruments: Hedge Accounting
- Statement 167 Implementation
- Reconsideration of the Scope of Statement 160
- Oil and Gas Disclosures
- Improving Disclosures about Fair Value Measurements
- Revenue Recognition
- Reporting Discontinued Operations
- Accounting for Financial Instruments
- Consolidation
- Financial Instruments with Characteristics of Equity
- Accounting for Financial Instruments
- Financial Statement Presentation
- Disclosures about Credit Quality and the Allowance for Credit Losses
- Financial Statement Presentation
- Revenue Recognition
- FASB Ratification of EITF Consensuses and Tentative Conclusions
- Accounting for Financial Instruments
- Accounting for Financial Instruments
- Revenue Recognition
- Disclosure of Certain Loss Contingencies
- Technical Corrections to FASB Statements and Other U.S. GAAP Literature
- FAS 157—Improving Disclosures about Fair Value Measurements
- FAS 157—Applying Fair Value to Interests in Alternative Investments
- Oil and Gas Disclosures
- Financial Instruments with Characteristics of Equity
- Financial Statement Presentation
- Financial Instruments: Improvements to Recognition and Measurement
- Conceptual Framework: Measurement
- Financial Instruments with Characteristics of Equity
- Revenue Recognition
- Going Concern
- Amend Statement 162, GAAP Hierarchy, and Approve FASB Accounting Standards Codification
- Statement 133 Implementation Issue: Embedded Credit Derivatives Scope Exception
- Leases
- Insurance Contracts
- Reconsideration of Interpretation 46(R)
- Statement 140 Implementation: Transfers of Financial Assets
- Applying Fair Value to Interests in Alternative Investments
- Financial instruments with characteristics of equity
- Conceptual Framework
- Determining Whether a Market is Not Active and a Transaction is Not Distressed
- Insurance Contracts
- Interim Disclosures about Fair Value of Financial Instruments
- Recognition and Presentation of Other-Than-Temporary Impairments
- FASB Ratification of EITF Tentative Conclusions
- Revenue Recognition
- Reconsideration of Interpretation 46(R)
- Statement 140 Implementation: Transfers of Financial Assets
- Joint IASB/FASB Board Meeting - Consolidation/Derecognition
- Joint IASB/FASB Board Meeting - Financial Statement Presentation
- Proposed FSP FAS 157-e, Determining Whether a Market Is Not Active and a Transaction Is Not Distressed
- Proposed FSP FAS 115-a, FAS 124-a, and EITF 99-20-b, Recognition and Presentation of Other-Than-Temporary Impairments
- Financial Instruments with Characteristics of Equity
- Disclosure of Certain Loss Contingencies Roundtable
- Embedded Credit Derivatives Scope Exception
- Statement 140 Implementation: Transfers of Financial Assets
- Accounting for Assets Acquired and Liabilities Assumed in a Business Combination that Arise from Contingencies
- Amend Statement 162 on GAAP Hierarchy, and approve FASB Accounting Standards Codification
- Insurance Contracts
- Measuring Liabilities under FAS 157
- Financial Instruments with Characteristics of Equity
- Reconsideration of Interpretation 46(R)
- Statement 140 Implementation: Transfers of Financial Assets
- FIN 48—Applicability for Private Entities
- Reconsideration of Interpretation 46(R)
- Redeliberation of Proposed Amendments to Statement 140
- Statement 140 and Interpretation 46(R) Amendments Roundtable
- Assets and Liabilities Arising from Contingencies in a Business Combination
- FSP FAS 132(R)-a, Employers’ Disclosures about Postretirement Benefit Plan Assets
- Joint IASB/FASB on Emissions Trading Schemes
- Joint IASB/FASB on Fair Value Measurements
- Joint IASB/FASB on Financial Instruments with Characteristics of Equity
- Joint IASB/FASB on Conceptual Framework
- Joint IASB/FASB on Reconsideration of FIN 46(R) Consolidation of Variable Interest Entities
- Joint IASB/FASB on Derecognition
- Applicability of Interpretation 48 to Private Companies
- Proposed FASB Staff Position FAS 157-d, Determining Fair Value in a Market That Is Not Active
- Disclosure of Certain Loss Contingencies
- Proposed FSP FAS 132(R)-a, Employers’ Disclosures about Postretirement Benefit Plan Assets
- Not-for-Profit Organizations—Mergers and Acquisitions
- Ratification of EITF Consensus and Consensuses-for-Exposure
- Revenue Recognition
- Statement 140 Implementation: Transfers of Financial Assets
- Proposed FSP FAS 132(R)-a—Disclosures about Postretirement Benefit Plan Assets
- Revenue Recognition
- Conceptual Framework—Phase B: Elements and Recognition
- FASB ratification of EITF consensuses and tentative conclusions
- Not-for-Profit Mergers and Acquisitions
- Interpretation 46(R) Considerations
- Statement 140 Implementation: Transfers of Financial Assets
- Statement 140 and Interpretation 46(R)—Comment Period, Effective Date, and Transition
- Statement 140 Implementation: Transfers of Financial Assets
- Statement 140 and Interpretation 46(R)—Disclosures
- Not-for-Profit Endowments
- Proposed FSP FAS 133-b and FIN 45-a, Disclosures about Credit Derivatives: Amendment of FASB Statement No. 133 and FASB Interpretation No. 45
- Not-for-Profit Mergers and Acquisitions
- Statement 133 Hedging
- Interpretation 46(R)—Potential Amendments
- Proposed FSP FAS 157-c, Measuring Liabilities under FASB Statement No. 157
- Revenue Recognition
- Ratification of EITF Consensus and Consensuses-for-Exposure
- FSP APB 14-a
- FSP SOP 94-3-a and AAG HCO-a
- GAAP Hierarchy
- Postretirement Benefit Obligations Including Pensions—Potential FSP to amend 132(R)
- Agenda Request—SOP 90-7
- Accounting for Trading Inventory, Potential FSP to Amend ARB 43
- Short-Term Convergence—Earnings per Share
- Effective Date of FASB Interpretation No. 48 for Nonpublic Enterprises
- Statement 133 Hedging
- Statement 133 Implementation Issue—Clarification of the Application of the Shortcut Method
- Conceptual Framework
- Proposed FSP FAS 144-c, "Classifying and Accounting for Depreciable Assets as Held-for-Sale When an Equity Method Investment is Obtained"
- Intangible Assets
- Agenda Request—Certain Statement 157 Implementation Issues and Effective Date of Statement 157
- Financial Statement Presentation
- Accounting for Transfers of Financial Assets and Repurchase Financing Transactions
- Financial statement presentation
- Valuation of nonfinancial assets and emission allowances that are acquired for resale
- Not-for-profit endowments and UPMIFA
- Joint FASB/IASB on Conceptual Framework
- Joint FASB/IASB on Financial Statement Presentation
- Joint FASB/IASB on Revenue Recognition
- Agenda Request—Effective Date of Statement 157
- Conceptual Framework
- Leases
- Statement 133 hedging
- Proposed FSP—AICPA Statement of Position 07-1 Implementation Issues
- Derivatives Disclosures
- Ratification of EITF Consensuses-for-Exposure
- Interaction Between Statement 13 and Statement 157
- Conceptual Framework
- Going Concern—Liquidation Basis of Accounting and Subsequent Events
- Mergers and Acquisitions by a Not-for-Profit Organization
- Derivatives Disclosures
- Insurance Risk Transfer
- Proposed FSP: Convertible Debt Instruments that May Be Settled in Cash upon Conversion (Including Partial Cash Settlement)
- Short-Term Convergence—Earnings per Share
- Business Combinations: Applying the Acquisition Method
- Transfers with Repurchase Financing Agreements: Effective Date and Transition
- Going Concern and Liquidation Basis of Accounting
- Subsequent Events
- Transfers of Financial Assets
- Transfers with Repurchase Financing Agreements: Effective Date and Transition
- Financial Statement Presentation
- Statement 133 Implementation Issue—Clarification of the Application of the Shortcut Method
- Business Combinations: Applying the Acquisition Method
- Financial Statement Presentation
- Issuance of FSP FIN 39-1 "Amendment of FASB Interpretation No. 39"
- Conceptual Framework
- Ratification of EITF Consensuses and Tentative Conclusions
- Short-Term Convergence—Earnings per Share
- Business Combinations: Applying the Acquisition Method
- Financial Statement Presentation
- Intangible Assets
- Leases
- Statement 133 Implementation Issue No. H17, "Hedging Proceeds to Be Received from a Forecasted Foreign-Currency-Denominated Debt Issuance"
- Statement 133 Implementation Issue, Whether Embedded Conversion Options Are Indexed to both an Entity’s Own Stock and Currency Exchange Rates
- Transfers of Financial Assets
- Valuation of Commodity Inventory and Emission Allowances that are Acquired for Resale
- Implementation Guidance on Interpretation 48
- Proposed FSP: "Application of FASB Interpretation No. 46(R) to Investment Companies"
- Business Combinations: Applying the Acquisition Method
- Convergence—Income Taxes
- Statement 133 Implementation Issue—Clarification of the Application of the Shortcut Method
- Agenda Decision: Allowance for Loan Losses
- Agenda decision: implementation of AICPA SOP 05-1
- Financial Statement Presentation
- Proposed FSP FAS 158-a
- FSP FAS 128-a, "Computational Guidance for Computing Diluted EPS under the Two-Class Method"
- Board Agenda Request—Delay the Effective Date of Interpretation 48
- Registration Payment Arrangements
- Fair value option
- Statement 133 Implementation Issue No. B40, "Embedded Derivatives: Application of Paragraph 13(b) to Securitized Interests in Prepayable Financial Assets"
- Business Combinations: Applying the Acquisition Method
- Quantification and Correction of Current-Year Misstatements Associated With the Carryover and Reversal of Prior-Year Misstatements
- Proposed FSP FAS No. 141-b, 142-e, and 144-b, "Fair Value Measurements in Business Combinations and Impairment Tests"
- Financial Statement Presentation
- Proposed Statement 133 Implementation Issue No. G26, "Cash Flow Hedges: Hedging Interest Cash Flows on Variable Rate Assets and Liabilities That Are Not Based on a Benchmark Interest Rate"
- Financial Guarantee Insurance
- Insurance Risk Transfer
- Offsetting Receivables or Liabilities Recognized upon Payment or Receipt of Cash Collateral in Master Netting Arrangements/Amendment of FASB Interpretation No. 39
- Offsetting Receivables or Liabilities Recognized Upon Payment or Receipt of Cash Collateral in Master Netting Arrangements
- Postretirement Benefit Obligations, including Pensions
- Ratification of EITF Consensuses and Tentative Conclusions (Revised 12/08/06)
- Financial Guarantee Insurance-Disclosure, Effective Date, Transition, and Sweep Issues
- Conceptual Framework: Elements
- Reporting Discontinued Operations (Revised 12/11/06)
- Joint FASB/IASB Meeting on Business Combinations
- Joint FASB/IASB Meeting on Financial Statement Presentation
- Joint FASB/IASB Meeting on Revenue Recognition
- Business Combinations: Applying the Acquisition Method (Revised 11/01/06)
- Derivative Disclosures
- Conceptual Framework
- Fair Value Option
- Transfers of Financial Assets
- Proposed FSP FAS 144-c, "Accounting for Depreciable Assets Classified as Held-for-Sale When an Equity Method Investment Is Obtained"
- FSP EITF 03-6-a, "Determining Whether Instruments Granted in Share-Based Payment Transactions are Participating Securities"
- Conceptual Framework
- Pension Funding Disclosures
- Proposed FSP FAS 126-a, "Applicability of Certain Disclosures and Interim Reporting Requirements for Obligors for Conduit Debt Securities"
- Proposed FASB Staff Position FAS 123(R)-6, "Technical Corrections of FASB Statement No. 123(R)"
- Proposed Statement 133 Implementation Issue, "Cash Flow Hedges: Hedging Interest Cash Flows on Variable Rate Assets and Liabilities That Are Not Based on a Benchmark Interest Rate"
- Business Combinations: Applying the Acquisition Method
- FASB ratification of EITF consensuses and tentative conclusions
- Financial Instruments: Due Process Document—Scope
- Financial Statement Presentation
- AcSEC / FSP FIN 46(R)-d
- Financial Guarantee Insurance
- Proposed FSP FAS No. 141-b, 142-e, and 144-b, "Fair Value Measurements in Business Combinations and Impairment Tests"
- Measurement of Certain Nonfinancial Assets and Nonfinancial Liabilities
- Planned Major Maintenance Activities—Comment Letter Summary and Redeliberations
- Financial instruments: Liabilities and Equity
- Fair Value Option
- Statement 133 implementation: hedging foreign exchange risk for a forecasted foreign-currency-denominated debt issuance
- Conceptual Framework
- Fair Value Measurement-Proposed FSP
- Postretirement Benefit Obligations, Including Pensions (Revised 8/11/06)
- Proposed FASB Staff Position No. FAS 123(R)-f
- Revenue Recognition (Revised 8/11/06)
- Transfers of Financial Assets
- Business Combinations: Applying the Acquisition Method (Revised 8/14/06)
- Derivative Disclosures
- Financial Statement Presentation
- Leases
- Postretirement Benefit Obligations, Including Pensions
- Fair Value Measurements
- Fair Value Measurement-Proposed FSP
- Ratification of EITF Consensuses and Tentative Conclusions
- Proposed FSP FAS 126-a, "Revision to the Definition of a Public Entity to Include an Obligor for Conduit Debt Securities"
- Transfers of Financial Assets
- Fair Value Measurements
- Financial instruments: Liabilities and Equity
- Life Settlements
- Postretirement Benefit Obligations, Including Pensions
- Business Combinations: Applying the Acquisition Method
- Conceptual Framework
- Revenue Recognition
- Servicing Rights
- Uncertain Tax Positions
- Editorial change to EITF Issue No. 04-6, "Accounting for Stripping Costs Incurred during Production in the Mining Industry"
- Proposed FSP FAS 123(R)-d
- Uncertain Tax Positions
- Conceptual Framework
- Fair Value Option and Servicing of Financial Assets
- Hybrid Financial Instruments (Revised 12/23/05)
- Postretirement Benefit Obligations, Including Pensions (Revised 12/28/05)
- Fair Value Option
- Financial Performance Reporting
- Nontraditional Loan Products
- Transfers of Financial Assets
- Financial instruments: Liabilities and Equity (Revised 12/19/05)
- Proposed FSP AAG INV-a
- Joint Board Meeting: Financial Performance Reporting
- Joint Board Meeting: Revenue Recognition
- Joint Board Meeting: Short-Term Convergence—Income Taxes
- Fair Value Option
- First-Time IFRS Adopters
- Life Settlements
- Proposed FSP FAS 123(R)-c
- Proposed FSP FIN 45-b
- Conceptual Framework
- Short-Term Convergence—Earnings per Share
- Nontraditional Loan Products
- Proposed FSP FAS 123(R)-c
- Rental Costs Incurred During the Construction Period
- Revenue Recognition
- Fair Value Measurement
- Other-Than-Temporary Impairment
- Proposed FSP Relating to EITF Issue No. 02-3
- Proposed FSP FAS 123(R)-b
- Risk Transfer in Insurance and Reinsurance Contracts
- Board ratification of consensuses reached on EITF Issues Nos. 04-5, 05-2, 05-5, and 05-6; Board ratification of modifications to existing consensuses in EITF Issues Nos. 96-16, 01-9, 04-6, and 04-10; Finalization of proposed FSP SOP 78-9-a
- Fair Value Measurement
- Financial instruments: liabilities and equity
- FSP FAS 115-1 (formerly EITF 03-1-a) on other-than-temporary impairment
- Proposed FSP relating to EITF Issue No. 02-3
- Implementation Issues B38 and B39
- Rental Costs Incurred During the Construction Period
- Clarification of the Application of Paragraphs 40(b) and 40(c) of Statement 140
- Proposed FSP on Clarification of the Application of Paragraphs 40(b) and 40(c) of Statement 140
- Qualifying Special-Purpose Entities
- Short Term Convergence: Income Taxes (Revised 6/28/05)
- Warrants on Redeemable Shares
- Fair Value Measurement
- Fair Value Option (Revised 7/14/05)
- Measuring Fair Value of Certain Derivative Contracts under Statement 133
- Issuer Credit Standing and Fair Value Remeasurement
- Other Comprehensive Income upon the Loss of Significant Influence
- Electronic Equipment Waste Obligations
- Segment Reporting: Similar Economic Characteristics
- Employee Compensation: Classification of Freestanding Financial Instruments
- Minimum Revenue Guarantees
- Amendment of Statements 87 and 35
- Employee compensation: classification of freestanding financial instruments
- Liabilities and Equity
- Life Settlements
- Revenue Recognition
- Short-Term Convergence—Phase I
- Beneficial Interests
- Qualifying Special-Purpose Entities
- Servicing Rights
- Financial Instruments—Derivatives Implementation
- Board ratification of the consensus reached in EITF Issues 04-6 and agenda request decision for potential FSP related to EITF Issue 04-7
- Fair Value Option
- GAAP Hierarchy
- Liabilities and Equity
- Technical Plan
- Warrants on Redeemable Shares
- Proposed FSP EITF 00-19-a
- Qualifying Special-Purpose Entities
- Short-Term Convergence—Income Taxes
- Stable Value Investments
- Suspended Well Costs
- Agenda Decision: Derivatives Disclosure
- Potential Agenda Project on the Reconsideration of the Accounting for Contingent Environ-mental Liabilities under Statement 5
- Qualifying Special-Purpose Entities
- Derivatives Implementation: Potential Statement 133 Implementation Issue No. B38—Addressing Paragraph 13(b)
- Fair Value Measurement
- Liabilities and Equity
- Leveraged Leases
- Beneficial Interests
- Life Settlements
- Purchase Method Procedures (Revised 3/1/05)
- Uncertain Tax Positions (Revised 3/1/05)
- Beneficial Interests
- Conceptual Framework
- Qualifying Special-Purpose Entities
- Short-Term Convergence—Income Taxes
- Suspended Well Costs
- Useful Life and Amortization of Intangible Assets—Revised 1/27/05
- Derivatives Implementation Issues No. C3, E19, and G1
- Fair Value Measurement
- FSPs FAS 109-1 and FAS 109-2—Revised 12/27/04
- Short-Term Convergence—Income Taxes
- Board ratification of the consensus reached in EITF Issue 03-13, change of effective dates for EITF Issues 04-8 and 04-10, and consideration of a proposed amendment to AICPA Statement of Position 78-9
- Fair Value Measurement
- Proposed FSP EITF 85-24-a
- GAAP Hierarchy
- Liabilities and Equity
- Liability Extinguishment
- Purchase Method Procedures
- Short-Term Convergence—Phase 1
- Agenda Decision: Amendment to FASB Statement No. 19, Financial Accounting and Reporting by Oil and Gas Producing Companies, for Suspended Well Costs
- Agenda Decision: Determination of the Useful Life of Renewable Intangible Assets under FASB Statement No. 142, Goodwill and Other Intangible Assets
- Fair Value Measurement
- Proposed FSPs for accounting and disclsoure guidance on certain provisions within the American Jobs Creation Act of 2004
- Board ratification of consensuses reached in EITF Issues Nos. 04-1, 04-8, and 04-10
- Equity-Based Compensation
- Interpretation of Statement 87/amendment of Statement 35
- Equity-Based Compensation
- Qualifying Special-Purpose Entities (Revised 10/13/04)
- Servicing Rights
- Fair Value Measurement Roundtable (a.m. session) (Revised 10/5/04)
- Fair Value Measurement Roundtable (p.m. session) (Revised 10/5/04)
- AcSEC Proposed SOP on Accounting by Insurance Enterprises for Deferred Acquisition Costs on Internal Replacements
- Real Estate Time-Sharing
- Short-Term Convergence-Phase 1 (Revised 9/23/04)
- Equity-Based Compensation
- Proposed FSP FAS 142-c
- Proposed FSP EITF Issue 03-1-a and Proposed FSP EITF Issue 03-1-b
- Equity-Based Compensation (Revised 9/2/04)
- Equity-Based Compensation
- Revenue Recognition
- Servicing Rights (Revised 9/1/04)
- Short-Term Convergence
- Beneficial Interests
- Derivatives Implementation: Clearance of Statement 133 Implementation Issue No. G25
- FSP FAS 142-b
- Interpretation of Statement 109
- Not-for-Profit
- Purchase Method Procedures
- Qualifying Special-Purpose Entities
- Short-Term Convergence—Income Tax (Revised)
- Board ratification of the EITF consensus on Issue 02-14 and for the discussion of the tentative conclusion on Issue 04-8
- FSP FAS 142-b
- FSP FAS 142-c
- Liabilities and Equity
- Beneficial Interests
- Servicing Rights at Fair Value
- Short-Term Convergence: Balance Sheet Classification
- Beneficial Interests
- Fair Value Measurement
- Potential Agenda Project to Permit Entities a One-Time Election to Report Financial Instruments at Fair Value
- Servicing Rights
- Agenda Decision: Request to Amend Statement 133
- Derivatives Implementation: Clearance of Statement 133 Implementation Issue No. G25
- Interpretation of Statement 87
- Agenda Decision: Request to Amend Statement 133
- Derivatives Implementation: Clearance of Statement 133 Implementation Issue No. G25
- FSP FAS 106-2, Accounting and Disclosure Requirements Related to the Medicare Prescription Drug, Improvement and Modernization Act of 2003
- Liabilities and Equity
- Purchase Method Procedures
- Performance Reporting Joint Working Group
- Short-Term Convergence—Income Taxes
- Liability Extinguishments
- Property, Plant, and Equipment
- Purchase Method Procedures
- Short-Term Convergence—Income Taxes
- Beneficial Interests (Revised)
- Board ratification of consensuses reached on EITF Issues Nos. 03-1, 03-6, 3-16, and 04-3, and Board direction to issue proposed FSP related to EITF Issue No. 04-2
- FSP FAS 141-a and FAS 142-a
- Interpretation of Statement 87
- Loan Commitments
- Mortgage Servicing Rights (Revised)
- Performance Reporting Joint Working Group
- Fair Value Measurements
- Purchase Method Procedures
- Qualifying Special-Purpose Entities
- Short-Term Convergence
- Proposed FSP FAS 106-b, Accounting and Disclosure Requirements Related to the Medicare Prescription Drug, Improvement and Modernization Act of 2003
- Proposed FSP FIN 46(R)-a, Technical Correction of FASB Interpretation No. 46 (revised December 24, 2003), Consolidation of Variable Interest Entities, Relating to Its Effects on Question No. 12 of EITF Issue No. 96-21, "Implementation Issues in Accounting for Leasing Transactions involving Special Purpose Entities"
- Mortgage Servicing Rights Informational Board Meeting (Revised)
- Fair Value Measurement
- FSP FAS 106-b on Accounting and Disclosure Requirements Related to the Medicare Prescription Drug, Improvement and Modernization Act of 2003
- Purchase Method Procedures (Revised)
- Equity-Based Compensation
- FSP FAS 106-b on Accounting and Disclosure Requirements Related to the Medicare Prescription Drug, Improvement and Modernization Act of 2003
- Liabilities and Equity
- Revenue Recognition
- AICPA SOP (Internal Replacements)
- Equity-Based Compensation
- Interpretation of FASB Statement 87 (Revised)
- FSP - Accounting and Disclosure Requirements Arising from the Medicare Prescription Drug, Improvement and Modernization Act of 2003
- Qualifying Special-Purpose Entities
- AcSEC (Time-Sharing Transactions)
- Equity-Based Compensation
- Liabilities and Equity
- Technical Plan/Agenda Requests
- Combinations Between Mutual Enterprises
- Consolidation of Variable Interest Entities
- Fair Value Measurement
- Revenue Recognition
- Consolidation of Variable Interest Entities
- Employers' Accounting for Postretirement Benefits Other Than Pensions
- Qualifying Special-Purpose Entities
- Revenue Recognition
- Fair Value Measurement
- Liabilities and Equity
- Loan Commitments (Educational Board Meeting)
- Purchase Method Procedures
- Consolidation of Variable Interest Entities
- Equity-Based Compensation
- Financial Performance Reporting
- Qualifying Special-Purpose Entities
- Short-Term Convergence
- Consolidation of Variable Interest Entities
- Equity-Based Compensation
- Liabilities and Equity
- Purchase Method Procedures
- Equity-Based Compensation
- Liabilities and Equity
- Loan Commitments (Revised)
- Qualifying Special-Purpose Entities
- Derivatives Implementation
- Permitted Activities of Qualifying Special-Purpose Entities
- Purchase Method Procedures
- Share-Based Payment
- Short-Term Convergence
- Derivatives Implementation
- Principles-Based Standards
- Purchase Method Procedures
- Qualifying Special-Purpose Entities
- Liabilities and Equity
- Pensions
- Qualifying Special-Purpose Entities
- Statement 133 Amendment
- Stock-Based Compensation
- Agenda Decision: Clarifying the Criteria for Liability Extinguishment
- AcSEC (Accounting for Certain Costs and Activities Related to Property, Plant, and Equipment)
- Purchase Method Procedures
- Not-for-Profit
- Revenue Recognition
- Agenda Proposals
- Revenue Recognition
- Not-for-Profit
- AcSEC (DAC Internal Replacements)
- Convergence
- Statement 133 Amendment