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.
| Date | Topic | Meeting Type | Meeting Materials |
| 07/14/21 | Supply chain financing; Agenda consultation; and Goodwill and impairment | Joint FASB/IASB Educational Meeting | Tentative Decisions |
| 07/14/21 | Disclosure framework: disclosure—interim reporting | FASB Board Meeting | Handout Tentative Decisions |
| 07/14/21 | Disclosure framework: disclosure review—inventory | FASB Board Meeting | Handout Tentative Decisions |
| 07/14/21 | Agenda decision—troubled debt restructurings (TDRs) | FASB Board Meeting | Handout Tentative Decisions |
| 07/14/21 | Agenda decision—accounting for acquired financial assets | FASB Board Meeting | Handout Tentative Decisions |
| 07/14/21 | Codification improvements—financial instruments—credit losses (vintage disclosure: gross writeoffs and gross recoveries) | FASB Board Meeting | Handout Tentative Decisions |
| 06/30/21 | Leases (Topic 842): Lessors—Leases with Variable Lease Payments | FASB Board Meeting | Handout Tentative Decisions |
| 06/30/21 | Disclosure of Supplier Finance Programs Involving Trade Payables | FASB Board Meeting | Handout Tentative Decisions |
| 06/24/21 | Financial Accounting Standards Advisory Council Meeting | Handout | |
| 06/23/21 | Identifiable intangible assets and subsequent accounting for goodwill | FASB Board Meeting | Handout Tentative Decisions |
| 06/22/21 | Private Company Council Meeting | Meeting Materials | |
| 06/21/21 | Private Company Council Meeting | Meeting Materials | |
| 06/02/21 | Conceptual framework—elements | FASB Board Meeting | Handout Tentative Decisions |
| 05/26/21 | Fair value measurement of equity securities subject to contractual sale restrictions | FASB Board Meeting | Handout Tentative Decisions |
| 05/26/21 | Disclosures by business entities about government assistance | FASB Board Meeting | Handout Tentative Decisions |
| 05/26/21 | Improving the accounting for asset acquisitions and business combinations | FASB Board Meeting | Handout Tentative Decisions |
| 05/25/21 | Investor Advisory Committee Meeting | ||
| 05/20/21 | Public Roundtable Meeting on Credit Losses | Handout |
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| 05/13/21 | Small Business Advisory Committee Meeting | Handout |
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| 05/12/21 | Segment reporting | FASB Board Meeting | Handout Tentative Decisions |
| 05/12/21 | Conceptual framework—elements | FASB Board Meeting | Handout Tentative Decisions |
| 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 |
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