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.

2015
Scheduled Meetings
Thursday,
September 3
Meeting with the FASB’s Investor Advisory Committee (IAC), 3:30 – 4:00 p.m. EDT

FASB members will meet with its IAC to discuss matters of mutual interest.

 
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Thursday,
September 10
Meeting with the Not-for-Profit Advisory Committee, 10:00 a.m. – 5:30 p.m. EDT

Members of the Board will meet with the Advisory Committee to discuss:
  1. The FASB’s project on financial statements of not-for-profit entities, including key issues raised about proposed (a) disclosure requirements and (b) financial statement presentation requirements
  2. Recent trends, concerns, and observations.
All of the general sessions of the Advisory Committee meeting will be available for public observation. The Advisory Committee will hold break-out group sessions from 1:15 – 2:30 p.m. Those break-out group sessions will not be available for public observation; however, the Advisory Committee will discuss a summary of the break-out group discussions in the general session scheduled to begin at 2:30 p.m.

 
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Friday,
September 11
Meeting with the Not-for-Profit Advisory Committee (NAC), 8:00 a.m. – 12:00 p.m. EDT

Members of the Board will meet with the Advisory Committee to discuss:
  1. NAC members’ survey responses on the future FASB agenda
  2. Implementation of Revenue from Contracts with Customers (Topic 606)
  3. The FASB’s project on financial statements of not-for-profit entities.
 
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September and October 2015 Public Roundtable Meetings on the FASB Exposure Draft on Presentation of Financial Statements of Not-for-Profit Entities

The FASB will host public roundtable meetings on its April 2015 Proposed Accounting Standards Update, Not-for-Profit Entities (Topic 958) and Health Care Entities (Topic 954): Presentation of Financial Statements of Not-for-Profit Entities.

The roundtable meetings are an important part of the Board’s due process on the Exposure Draft. The meetings will provide an opportunity for those that have submitted a comment letter to discuss the proposals with Board members in further detail. To ensure that a variety of perspectives is received, the Board is seeking participation from preparers, auditors, investors, and others.

More information on this project is available on the Financial Statements of Not-for-Profit Entities project page.

The dates, times, and locations of each public roundtable meeting are as follows:

Monday, September 21, 2015
FASB Offices

401 Merritt 7
Norwalk, CT 06856
(This meeting will be audio webcast and archived on the FASB website for 30 days following the meeting.)

Session times: 9:00 a.m. – 12:00 p.m. EDT
(Tentative) 1:00 p.m. – 4:00 p.m. EDT

To register to participate at this roundtable, please click here.
Participant application deadline: September 1, 2015

Tuesday, October 6, 2015
University of Southern California

Vineyard Room
Davidson Conference Center
Los Angeles, CA 90007
(This meeting will not be webcast. Within a few days after the meeting, an audio recording will be made available on the FASB website for 30 days.)

Session times: 9:00 a.m. – 12:00 p.m. PST
(Tentative) 1:00 p.m. – 4:00 p.m. PST

To register to participate at this roundtable, please click here.
Participant application deadline: September 1, 2015


To register to attend any of the above roundtable meetings as a nonparticipating observer, please click here.
 
2015
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).

Sept. 15 Liaison Meeting with the Institute of Management Accountants
Sept. 16 FASB Board Meeting
Sept. 17 Emerging Issues Task Force Meeting
Sept. 23 FASB/IASB Joint Board Meeting, London
Sept. 24 Liaison Meeting with the AICPA Private Companies Practice Section Technical Issues Committee
Sept. 25 Private Company Council Meeting
Sept. 29 Financial Accounting Standards Advisory Council Meeting