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.
Hedging—last-of-layer method9gsrQzmudrY
| 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 |
| Access Live Meetings | |||