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.

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Date Topic Meeting Type Meeting Materials
12/16/20 Identifiable intangible assets and subsequent accounting for goodwill FASB Board Meeting Handout
Tentative Decisions
12/16/20 Disclosure framework:  disclosures—interim reporting FASB Board Meeting Handout
Tentative Decisions
12/16/20 Open discussion: agenda prioritization FASB Board Meeting Handout
Tentative Decisions
12/15/20   Financial Accounting Standards Advisory Council Meeting Handout
12/09/20 Reference rate reform—Topic 848 scope refinement FASB Board Meeting Handout
Tentative Decisions
12/09/20 Revenue recognition—practical expedient for private company franchisors FASB Board Meeting Handout
Tentative Decisions
12/09/20 Conceptual framework—presentation FASB Board Meeting Handout
Tentative Decisions
12/03/20   Private Company Council Meeting Meeting Materials
12/02/20 Post-implementation review FASB Board Meeting Handout
Tentative Decisions
11/19/20   Joint FASB/IASB Board Meeting Tentative Decisions
11/18/20 Agenda decision—goodwill triggering event evaluation alternative for certain private companies and not-for-profit entities FASB Board Meeting Handout
Tentative Decisions
11/12/20   Small Business Advisory Committee Meeting Handout
 
11/11/20 Identifiable intangible assets and subsequent accounting for goodwill FASB Board Meeting Handout
Tentative Decisions
11/11/20 Conceptual framework—presentation FASB Board Meeting Handout
Tentative Decisions
11/10/20   Investor Advisory Committee Meeting  
10/21/20 Agenda prioritization FASB Board Meeting Handout
Tentative Decisions
10/14/20 EITF Issue No. 19-C, “Warrant Modifications: Issuers’ Accounting for Modifications of Equity Classified Freestanding Call Options That Are Not within the Scope of Topic 718 or Topic 815” FASB Board Meeting Handout
Tentative Decisions
10/07/20 Reference rate reform—Topic 848 scope refinement FASB Board Meeting Handout
Tentative Decisions
10/07/20 Segment repoorting FASB Board Meeting Handout
Tentative Decisions
10/06/20   Liaison Meeting with the AICPA Auditing Standards Board’s Audit Issues Task Force
 
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