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
Tuesday,
September 16
Meeting of the Private Company Council (PCC), 8:30 a.m. – 2:00 p.m. EDT

PCC members and FASB members will meet to discuss the following topics:
  1. Issue No. 13-01A, "Accounting for Identifiable Intangible Assets in a Business Combination”
  2. PCC agenda direction on share-based compensation
  3. Other selected FASB projects.
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Tuesday,
September 16
Liaison Meeting with the AICPA Private Companies Practice Section Technical Issues Committee, 3:00– 5:00 p.m. EDT

The Board will meet with representatives of the AICPA Private Companies Practice Section Technical Issues Committee to discuss matters of mutual interest.

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Wednesday,
September 17
[Revised 09/16/14]
[CANCELED] FASB Board Meeting

The previously scheduled hedging discussion will be rescheduled to a future Board meeting.
Thursday,
September 18
Emerging Issues Task Force Meeting, 8:30 a.m. – 3:30 p.m. EDT

The Task Force plans to discuss all of the following issues in the order shown:
  1. Issue No. 14-A, “Effects on Historical Earnings per Unit of Master Limited Partnership Dropdown Transactions”
  2. Issue No. 12-F, “Pushdown Accounting”
  3. Issue No. 13-G, “Determining Whether the Host Contract in a Hybrid Financial Instrument Issued in the Form of a Share Is More Akin to Debt or to Equity”
  4. Issue No. 14-B, “Fair Value Hierarchy Levels for Certain Investments Measured at Net Asset Value.”

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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).

September 23 FASB Board Meeting
October 8 FASB Board Meeting
October 20 Liaison Meeting with the AICPA Auditing Standards Board’s Audit Issues Task Force
October 22-23 Joint FASB/IASB Videoconference Board Meeting
October 22 FASB Board Meeting
October 29 FASB Board Meeting
October 31 Meeting of the FASB/IASB Joint Transition Resource Group for Revenue Recognition