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.

Scheduled Meetings
March 30
Meeting of the FASB/IASB Joint Transition Resource Group for Revenue Recognition, 7:30 a.m. – 2:30 p.m. EDT

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

The transition resource group will meet with representatives of both Boards to discuss possible issues that might arise when companies and organizations implement Accounting Standards Update No. 2014-09, Revenue from Contracts with Customers (Topic 606), and IFRS 15, Revenue from Contracts with Customers. A list of specific issues to be discussed and related materials will be posted to the FASB website in advance of the meeting.

Register to observe meeting in person
March 31
Liaison Meeting with the National Association of College and University Business Officers (NACUBO), 10:00 a.m. – 12:00 p.m. EDT

The Board will meet with representatives of NACUBO’s Accounting Principles Council to discuss matters of mutual interest.

Register to observe meeting in person
April 1
FASB Board Meeting, 9:00 a.m. EDT
  1. Revenue recognition—identifying performance obligations and licensing. The Board will discuss the overall benefits, costs, and complexities of the proposed Update and decide whether to proceed with drafting a proposed Update for vote by written ballot.
  2. Revenue recognition—potential deferral of the effective date of Accounting Standards Update 2014-09. The Board will discuss staff research on the effective date of Accounting Standards Update 2014-09, Revenue from Contracts with Customers (Topic 606). The Board will decide whether to move its research project to defer the effective date of Update 2014-09 to its agenda and, if so, begin deliberations.
  3. Clarifying certain existing principles on statement of cash flows. The Board will begin deliberations, specifically discussing (a) classifying cash flows based on their nature, (b) when an entity should separate cash receipts and payments and classify into more than one class of cash flows and when an entity should determine classification based on the predominant source of cash flows, (c) factors that could be used to identify the predominant cash flow, (d) disclosures when classification is based on predominance and, (e) interrelated issues.
  4. Open discussion. If necessary, the Board will discuss minor issues on technical projects or administrative matters.
Register to observe meeting in person
April 28
Private Company Accounting Issues Town Hall Meeting, 8:30 a.m. – 12:00 p.m. CDT

Southern Methodist University
Crum Auditorium, Collins Executive Center
Dallas, TX

The FASB and the Private Company Council (PCC) will host their fourth private company town hall meeting to provide private company stakeholders across a wide variety of industries with the opportunity to discuss private company accounting issues and share input on current and future agenda topics of both the FASB and the PCC.

Individuals interested in participating should register in advance, using the following link. Participation is limited.

Register to attend and participate.

(The town hall meeting will be recorded and available for audio playback on the FASB website,
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).

April 7 FASB Board Meeting
April 15 FASB Board Meeting
April 22 FASB Board Meeting
April 30 Small Business Advisory Council Meeting