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.

2016
Scheduled Meetings
Wednesday,
March 1
FASB Board Meeting, 9:00 a.m. EST
  1. Agenda decision. The Board will discuss the results of staff research on and analysis of a potential new project on the Codification Master Glossary definition of readily determinable fair value and decide whether it meets the criteria to be added to the agenda.
  2. Open discussion. If necessary, the Board will discuss minor issues on technical projects or administrative matters.
Register to observe meeting in person
 
Thursday,
March 2
Meeting with the Not-for-Profit Advisory Committee, 1:00 – 4:15 p.m. EST

Members of the Board will meet with the Advisory Committee to discuss:
  1. Accounting Standards Update No. 2016-14, Not-for-Profit Entities (Topic 958): Presentation of Financial Statements of Not-for-Profit Entities
  2. Implementation questions on Accounting Standards Updates:
    1. No. 2014-09, Revenue from Contracts with Customers (Topic 606), and other related Updates on revenue recognition
    2. No. 2016-02, Leases (Topic 842)
    3. No. 2016-01, Financial Instruments—Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities, and No. 2016-13, Financial Instruments—Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments
    4. Other Updates
  3. The Board’s project on revenue recognition of grants and contracts by not-for-profit entities.
Register to observe meeting in person
 
Friday,
March 3
Meeting with the Not-for-Profit Advisory Committee, 8:00 a.m. – 12:00 p.m. EST

Members of the Board will meet with the Advisory Committee to discuss:
  1. The Board’s project on revenue recognition of grants and contracts by not-for-profit entities
  2. Other ongoing FASB projects
  3. Recent trends, concerns, and observations and items for the Advisory Committee’s future agenda.
Register to observe meeting in person
 
[Revised]
Wednesday,
March 15, 2017
Public Roundtable Meeting on Proposed Improvements to Insurance Accounting

FASB Offices
401 Merritt 7
Norwalk, CT 06856


Revised Session time: 8:00 a.m. – 12:30 p.m. EDT

The FASB will host a public roundtable meeting on its proposed improvements to accounting for long-duration contracts issued by insurance entities. The roundtable is an opportunity for those who have submitted a comment letter on the Proposed Accounting Standards Update, Financial Services—Insurance (Topic 944): Targeted Improvements to the Accounting for Long-Duration Contracts, to discuss their feedback with the FASB.

Registration to participate in the roundtable is closed.

Registration to observe the roundtable is closed.

This meeting will be audio webcast and archived on the FASB website for 30 days following the meeting.
 
Friday,
March 17
Public Roundtable Meetings on the Board’s Decision Process under the Disclosure Framework and Materiality

FASB Offices
401 Merritt 7
Norwalk, CT 06856

Session times:
     Board’s Decision Process: 9:00 a.m. – 11:30 a.m. EDT
     Materiality: 1:00 p.m. – 3:00 p.m. EDT    


The FASB will host public roundtable meetings on the Board’s decision process under the disclosure framework and materiality. The morning session is an opportunity for those who have submitted a comment letter on the Exposure Draft of Chapter 8 or any of the four Topical reviews (defined benefit plans, fair value measurement, income taxes, and inventory) to discuss with the FASB the effects of the proposed concepts on disclosures. The afternoon session is an opportunity for those who have submitted a comment letter on either materiality Exposure Draft (Chapter 3 or proposed Update on Topic 235) to discuss their feedback with the FASB. The Board is seeking participation from financial statement users, preparers, auditors, and others.

Those who have not yet submitted a comment letter and wish to participate in the morning session are asked to submit written comments on the proposed inventory disclosures Exposure Draft, which was issued January 10, 2017, by February 27, 2017. All participants must register online by February 27, 2017.

Nonparticipating observers interested in attending the meetings in person should register in advance. (Seating is available on a first-come, first-served basis.)

The meetings will be audio webcast and archived on the FASB website for 30 days following the meetings.

For more information on the roundtable meetings, read the press release.
 
2017
Tentatively Scheduled Meetings
March 8 FASB Board Meeting
March 14 Financial Accounting Standards Advisory Council Meeting
March 16 Emerging Issues Task Force Meeting
March 22 FASB Board Meeting
March 29 FASB Board Meeting