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.

Help with problems viewing or hearing webcasts, contact FAF Technical Support. Please do not use the "Submit Feedback" button on the right-hand side of the page to submit technical problems.

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Date Topic Meeting Type Meeting Materials
04/21/21 Conceptual framework—elements FASB Board Meeting Handout
Tentative Decisions
04/20/21   Private Company Council Meeting Meeting Materials
04/14/21 Leases (Topic 842)—lessors—leases with variable lease payments FASB Board Meeting Handout
Tentative Decisions
04/14/21 Leases (Topic 842)—discount rate for lessees that are not public business entities FASB Board Meeting Handout
Tentative Decisions
04/14/21 Simplifying the balance sheet classification of debt FASB Board Meeting Handout
Tentative Decisions
04/08/21   Financial Accounting Standards Advisory Council Meeting Handout
04/07/21 Identifiable intangible assets and subsequent accounting for goodwill FASB Board Meeting Handout
Tentative Decisions
 
03/31/21 Fair value hedging—portfolio layer method FASB Board Meeting Handout
Tentative Decisions
 
03/25/21   Not-for-Profit Advisory Committee Meeting Handout
 
03/24/21 Ratification of an EITF consensus FASB Board Meeting Handout
​Tentative Decisions
03/24/21 Consolidation of a not-for-profit entity by a for profit sponsor FASB Board Meeting Handout
​Tentative Decisions
03/11/21   Emerging Issues Task Force Meeting Meeting Materials
03/10/21 Segment reporting FASB Board Meeting Handout
​Tentative Decisions
03/09/21   Financial Accounting Standards Advisory Council Meeting Handout
03/03/21 Agenda prioritization FASB Board Meeting Handout
​Tentative Decisions
02/17/21 Accounting by a joint venture for nonmonetary assets contributed by investors FASB Board Meeting Handout
Tentative Decisions
02/17/21 Conceptual framework—elements FASB Board Meeting Handout
Tentative Decisions
02/10/21 Goodwill—triggering event assessment alternative for private companies and not-for-profit entities FASB Board Meeting Handout
Tentative Decisions
02/10/21 Leases—targeted improvements FASB Board Meeting Handout
Tentative Decisions
02/03/21 Distinguishing liabilities from equity (phase 2) FASB Board Meeting Handout
Tentative Decisions
01/20/21 Segment reporting FASB Board Meeting Handout
Tentative Decisions
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