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
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.”

Register to observe meeting in person
 
Tuesday,
September 23
FASB Board Meeting, 9:00 a.m. EDT
  1. Accounting for financial instruments—hedging. The Board will discuss a summary of feedback received from stakeholders on the hedge accounting portion of the May 2010 proposed Accounting Standards Update, Accounting for Financial Instruments and Revisions to the Accounting for Derivative Instruments and Hedging Activities—Financial Instruments (Topic 825) and Derivatives and Hedging (Topic 815). In addition, the staff will present and discuss with the Board its options for carrying out the hedge accounting research project.
  2. Open discussion. If necessary, the Board will discuss minor issues on technical projects or administrative matters.

Register to observe meeting in person
 
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 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