Past FASB Meetings
Webcast Recordings and Meeting Documents
Past FASB meeting webcasts and meeting documents are available below. To view or hear a recording, click on the date of the meeting. Recordings are available within 24 hours of the meeting conclusion and remain on the site 90 days following the meeting date.
Recordings are accessible via personal computer and mobile devices that support Adobe Flash.
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| Date | Topic | Meeting Type | Meeting Materials |
| 07/31/19 | Codification improvements—share-based consideration payable to a customer | FASB Board Meeting | Handout Tentative Decisions |
| 07/31/19 | Measurement and other topics related to revenue contracts with customers under Topic 805 | FASB Board Meeting | Handout Tentative Decisions |
| 07/31/19 | Simplifying the balance sheet classification of debt | FASB Board Meeting | Handout Tentative Decisions |
| 07/31/19 | Codification improvements—hedge accounting | FASB Board Meeting | Handout Tentative Decisions |
| 07/23/19 | • Segment reporting • Financial performance reporting • Distinguishing liabilities from equity • Reference rate reform • Indentifiable intangible assets and subsequent accounting for goodwill • Disclosure framework • Implementation of the revenue Topic 606, IFRS 15) and leases (Topic 842, IFRS 16) standards |
Joint FASB/IASB Board Meeting | Tentative Decisions |
| 07/17/19 | Reference rate reform: facilitation of the effects of the interbank offered rate transition on financial reporting | FASB Board Meeting | Handout Tentative Decisions |
| 07/17/19 | Effective date consideration for private companies, not-for-profit organizations, and small public companies | FASB Board Meeting | Handout Tentative Decisions |
| 07/17/19 | Leases implementation | FASB Board Meeting | Handout Tentative Decisions |
| 07/17/19 | Not-for-profit revenue implementation | FASB Board Meeting | Handout Tentative Decisions |
| 06/26/19 | Ratification of an EITF consensus-for-exposure | FASB Board Meeting | Handout Tentative Decisions |
| 06/25/19 | Meeting of the Private Company Council (PCC) | Meeting Materials |
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| 06/24/19 | Meeting of the Private Company Council (PCC) | Meeting Materials |
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| 06/20/19 | Financial Accounting Standards Advisory Council Meeting | Handout |
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| 06/19/19 | Reference rate reform: facilitiation of the effects of the interbank offered rate transition on financial reporting | FASB Board Meeting | Handout Tentative Decisions |
| 06/19/19 | Distinguishing liabilities from equity (including convertible debt) | FASB Board Meeting | Handout Tentative Decisions |
| 06/19/19 | Conceptual framework: elements | FASB Board Meeting | Handout Tentative Decisions |
| 06/19/19 | Conceptual framework: measurement | FASB Board Meeting | Handout Tentative Decisions |
| 06/13/19 | Emerging Issues Task Force (EITF) | Meeting Materials |
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| 06/05/19 | Financial instruments—credit losses implementation | FASB Board Meeting | Handout Tentative Decisions |
| 05/29/19 | Segment reporting | FASB Board Meeting | Handout Tentative Decisions |
| 05/29/19 | Not-for-profit implementation | FASB Board Meeting | Handout Tentative Decisions |
| 05/14/19 | Meeting of the Investor Advisory Committee (IAC) | ||
| 05/08/19 | Agenda prioritization | FASB Board Meeting | Handout Tentative Decisions |
| 05/08/19 | Codification improvements—hedge accounting | FASB Board Meeting | Handout Tentative Decisions |
| 05/02/19 | Meeting of the Small Business Advisory Committee (SBAC) | Handout |
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| 04/24/19 | Financial performance reporting—disaggregation of performance information | FASB Board Meeting | Handout Tentative Decisions |
| 04/10/19 | Extending private company accounting alternatives on certain identifiable intangible assets and goodwill to not-for-profit entities | FASB Board Meeting | Handout Tentative Decisions |
| 04/10/19 | Simplifications to accounting for income taxes | FASB Board Meeting | Handout Tentative Decisions |
| 04/10/19 | Financial instruments—credit losses—targeted transition relief | FASB Board Meeting | Handout Tentative Decisions |
| 04/10/19 | Segment reporting | FASB Board Meeting | Handout Tentative Decisions |
| 04/03/19 | Financial instruments—credit losses implementation | FASB Board Meeting | Handout Tentative Decisions |
| 04/03/19 | Distinguishing liabilities from equity (including convertible debt) | FASB Board Meeting | Handout Tentative Decisions |
| 04/02/19 | Meeting of the Private Company Council (PCC) | Meeting Materials |
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| 04/01/19 | Meeting of the Private Company Council (PCC) | Meeting Materials |
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