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.
 
The meetings will be audio webcast and archived on the FASB website for 90 days following the meeting.
 
2021
Scheduled Meetings
Friday,
July 23
 
Joint FASB/IASB Educational Meeting, 7:00 a.m. – 11:20 a.m. EDT

The Boards will discuss their respective activities related to:
  1. Supply chain financing
  2. Agenda consultation
  3. Goodwill and impairment
  4. Any other business.

No decisions are expected.
Meeting materials are available on the IASB website.

This joint meeting will be live streamed on the FASB website. To access the webcast, go to  Attend a Meeting Remote (live webcast)) option on the Upcoming Meetings section of the FASB website.
Wednesday,
July 28
FASB Board Meeting, 9:00 a.m. EDT
  1. Revenue recognition post-implementation. The Board will discuss feedback received to date on the post-implementation review of Topic 606, Revenue from Contracts with Customers.
  2. Recognition and measurement of revenue contracts with customers under Topic 805. The Board will discuss comments received on its December 2020 proposed Accounting Standards Update, Business Combinations (Topic 805): Accounting for Contract Assets and Contract Liabilities from Contracts with Customers, and begin redeliberations.
  3. Conceptual framework—elements. The Board will continue redeliberations on its July 2020 proposed Statement of Financial Accounting Concepts, Concepts Statement No. 8—Conceptual Framework for Financial Reporting—Chapter 4: Elements of Financial Statements, and discuss sweep issues. 
  4. Open discussion. If necessary, the Board will discuss minor issues on technical projects or administrative matters. 
This meeting will be live streamed on the FASB website. To access the webcast, go to Attend a Meeting Remote (live webcast) option on the Upcoming Meetings section of the FASB website.
2021 Tentatively Scheduled Meetings
August 4 FASB Board Meeting
August 25 FASB Board Meeting
September 1 FASB Board Meeting
September 2 Emerging Issues Task Force Meeting
September 8 FASB Board Meeting
September 14 Not-for-Profit Advisory Council Meeting
September 15 FASB Board Meeting
September 22 FASB Board Meeting
September 28 Meeting of the Private Company Council
September 29 FASB Board Meeting
September 30 Financial Accounting Standards Advisory Council Meeting