Tentative Board Decisions

Tentative Board Decisions will no longer be available from this page. They are now available on the Past FASB Meetings page.

Tentative Board decisions are available, in most cases, by the end of a Board meeting day as a convenience to the Board's constituents. Tentative Board decisions will remain on this page for only a short time, until they become part of the official minutes of a Board meeting. After that they can be accessed through the Online Public Reference Room. Conclusions reported in the tentative Board decisions may be changed or modified at future Board meetings. Decisions become final only after a formal written ballot to issue an Accounting Standards Update.