Notice of Open Meetings

Meeting Preregistration Form 

All Meetings will be held at the FASB Office in Norwalk, CT unless otherwise noted.

Board Meeting Handouts

March 2010
Event
Thursday,
March 18		 Emerging Issues Task Force Meeting, 8:15 a.m. – 4:30 p.m.
(This meeting is available by audio webcast and telephone.) 

The Task Force plans to discuss all of the following issues in the order shown:
  1. Issue No. 09-J, "Effect of Denominating the Exercise Price of a Share-Based Payment Award in the Currency of the Market in Which the Underlying Equity Security Trades"
     
  2. Issue No. 09-D, "Application of Topic 946, Financial Services—Investment Companies, by Real Estate Investment Companies"
     
  3. Issue No. 09-B, "Consideration of an Insurer's Accounting for Majority-Owned Investments When the Ownership Is through a Separate Account"
     
  4. Issue No. 09-H, "Selected Healthcare Organization Issues (Presentation of Insurance Claims and Related Insurance Recoveries; Revenue Recognition; and Measuring Charity Care for Disclosure)"
     
  5. Issue No. 08-9, "Milestone Method of Revenue Recognition"
     
  6. Issue No. 09-G, "Accounting for Costs Associated with Acquiring or Renewing Insurance Contracts"
     
  7. Issue No. 09-I, "Effect of a Loan Modification When the Loan Is Part of a Pool That Is Accounted for as a Single Asset"
     
  8. Issue No. 09-F, "Casino Base Jackpot Liabilities."
Friday,
March 19
[Revised
03-17-10]		 FASB Board Meeting, 9:00 a.m.
(This meeting is available by audio webcast and telephone.)
  1. Accounting for financial instruments (estimated 3-hour discussion). The Board will discuss transition and the interaction of existing guidance for contingencies, guarantees, and derivatives with the scope of the accounting for financial instruments project.
Monday,
March 22		 Joint FASB/IASB Board Meeting, London, 1:15 p.m. GMT/9:15 a.m. EDT

IASB Office
30 Cannon Street
London, EC4M 6XH
United Kingdom

(This joint meeting is available by audio webcast through the IASB. Visit the IASB website for more information on webcasting. The audio playback file will be available to listeners via the IASB website.)
  1. Fair value measurement. The Boards will discuss disclosures about fair value measurements. (Scheduled for 9:15 a.m. – 10:15 a.m. EDT)
     
  2. Cross-cutting issues. The Boards will discuss insurance contracts, revenue recognition, and leases. (Scheduled for 10:15 a.m. – 11:45 a.m. EDT)
     
  3. Insurance contracts. The Boards will discuss, as a follow-up to previous meetings, the topics of risk adjustments, residual margins, participating features, and the application of a simplified measurement approach. The Boards also will address level of aggregation and disclosures. (Scheduled for 12:00 p.m. – 2:00 p.m. EDT)
Tuesday,
March 23		 Joint FASB/IASB Board Meeting, London, 8:30 a.m. GMT/4:30 a.m. EDT

IASB Office
30 Cannon Street
London, EC4M 6XH
United Kingdom

(This joint meeting is available by audio webcast through the IASB. Visit the IASB website for more information on webcasting. The audio playback file will be available to listeners via the IASB website.)

  1. Consolidation. The Boards will discuss: (Scheduled for 4:30 a.m. – 8:15 a.m. EDT)
    1. Consistency within the control models
    2. Agency relationships
    3. Structured entity definition
    4. Disclosures.
       
  2. Leases. The Boards will discuss lessee and lessor presentation. (Scheduled for 9:00 a.m. – 11:30 a.m. EDT)
     
  3. Insurance contracts. The Boards will continue their discussion from the March 22 meeting. (Scheduled for 11:45 a.m. – 1:45 p.m. EDT)
Wednesday,
March 24		 Joint FASB/IASB Board Meeting, London, 9:00 a.m. GMT/5:00 a.m. EDT

IASB Office
30 Cannon Street
London, EC4M 6XH
United Kingdom

(This joint meeting is available by audio webcast through the IASB. Visit the IASB website for more information on webcasting. The audio playback file will be available to listeners via the IASB website.)
  1. Insurance contracts. The Boards will continue their discussion from the March 23 meeting. (Scheduled for 5:00 a.m. – 6:00 a.m. EDT)
     
  2. Derecognition. The Boards will discuss derecognition of financial assets and liabilities. This meeting is informational; no decisions are expected. (Scheduled for 6:15 a.m. – 7:30 a.m. EDT)
Thursday,
March 25		 FASB Education Session, 10:00 a.m.
(No decisions are made at education sessions.)

The Board will discuss the going concern project.
March 31 FASB Board Meeting
March 31 FASB Education Session
April 2010
Event
April 6 FASB Board Meeting
April 6 FASB Education Session
April 8 Joint FASB/IASB Videoconference Board Meeting
April 12 Valuation Resource Group Meeting
April 14 FASB Board Meeting
April 14 FASB Education Session
April 20 Joint FASB/IASB Board Meeting, London
April 21 Joint FASB/IASB Board Meeting, London
April 22 Joint FASB/IASB Board Meeting, London
April 23 FASB Education Session
April 27 Small Business Advisory Committee Meeting
April 28 FASB Board Meeting
April 28 FASB Education Session
April 29 Private Company Financial Reporting Committee Meeting


Additional Details