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
April 22
FASB Board Meeting, 8:30 a.m. EDT
  1. Disclosure framework—entity’s decision process. The Board will discuss additional outreach on auditability of reporting entities assessing materiality relative to disclosure requirements. The Board also will discuss costs and benefits related to the Board’s preliminary decisions to include additional materiality guidance in Topic 235, Notes to Financial Statements and a proposed transition method. Finally, the Board will discuss whether to proceed with drafting a proposed Accounting Standards Update for vote by written ballot.
  2. Accounting for financial instruments—impairment. The Board will continue redeliberations of its December 2012 Exposure Draft, specifically discussing credit losses on purchased assets that have not experienced significant credit deterioration since origination.
  3. Accounting for financial instruments—hedging. The Board will discuss a series of issues including hedging benchmark interest rates, selected interest rate risk hedging issues, and the shortcut and critical terms methods of hedge accounting. The discussion is educational; no Board decisions are expected.
  4. Open discussion. If necessary, the Board will discuss minor issues on technical projects or administrative matters. 
Register to observe meeting in person
April 28
Private Company Accounting Issues Town Hall Meeting, 8:30 a.m. – 12:00 p.m. CDT

Southern Methodist University
Crum Auditorium, Collins Executive Center
Dallas, TX

The FASB and the Private Company Council (PCC) will host their fourth private company town hall meeting to provide private company stakeholders across a wide variety of industries with the opportunity to discuss private company accounting issues and share input on current and future agenda topics of both the FASB and the PCC.

Individuals interested in participating should register in advance, using the following link. Participation is limited.

Register to attend and participate.

(The town hall meeting will be recorded and available for audio playback on the FASB website,
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).

April 30 Small Business Advisory Council Meeting
May 5 Private Company Council Meeting
May 6 FASB Board Meeting
May 13 FASB Board Meeting
May 14 Emerging Issues Task Force Meeting
May 21 FASB Board Meeting
May 27 FASB Board Meeting