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
Monday,
October 20
Liaison Meeting with the AICPA Auditing Standards Board’s Audit Issues Task Force, 1:00 p.m. – 3:00 p.m. EDT

The Board will meet with the AICPA Auditing Standards Board’s Audit Issues Task Force to discuss matters of mutual interest.

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Wednesday,
October 22
Joint FASB/IASB Videoconference Board Meeting, 9:00 a.m. EDT

This joint videoconference meeting may be observed in person at the FASB offices (registration required) or through a video webcast.

Leases. The Boards will continue redeliberations of their May 2013 Exposure Draft, Leases, specifically discussing the definition of a lease.

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Wednesday,
October 22
FASB Board Meeting, following the Joint Videoconference Meeting (approximately 11:15 a.m. EDT)
  1. Financial instruments—classification and measurement. The Board will continue redeliberations of its February 2013 Exposure Draft, specifically discussing impairment of investments accounted for under the equity method of accounting.
  2. Accounting for income taxes—intra-entity asset transfers and balance sheet classification of deferred taxes. The Board will resume deliberations, discussing intra-entity asset transfers and balance sheet classification of deferred taxes.
  3. Open discussion. If necessary, the Board will discuss minor issues on technical projects or administrative matters.

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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).

October 29 FASB Board Meeting
October 31 Meeting of the FASB/IASB Joint Transition Resource Group for Revenue Recognition
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