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 |
| 10/13/21 | Segment reporting | FASB Board Meeting | Handout Tentative Decisions |
| 10/13/21 | Conceptual framework—measurement | FASB Board Meeting | Handout Tentative Decisions |
| 10/13/21 | Joint venture formations | FASB Board Meeting | Handout Tentative Decisions |
| 10/13/21 | Codification improvements—financial instruments—credit losses (vintage disclosure: gross writeoffs and gross recoveries) | FASB Board Meeting | Handout Tentative Decisions |
| 10/13/21 | Financial instruments—credit losses (Topic 326)—targeted improvements to the accounting for troubled debt restructuring for creditors | FASB Board Meeting | Handout Tentative Decisions |
| 10/06/21 | Recognition and measurement of revenue contracts with customers under Topic 805 | FASB Board Meeting | Handout Tentative Decisions |
| 09/30/21 | Financial Accounting Standards Advisory Council Meeting | Handout | |
| 09/28/21 | Liaison Meeting with the AICPA Private Companies Practice Section (PCPS) Technical Issues Committee |
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| 09/28/21 | Private Company Council Meeting | Meeting Materials | |
| 09/22/21 | Agenda prioritization | FASB Board Meeting | Handout Tentative Decisions |
| 09/22/21 | Disclosure of supplier finance program obligations | FASB Board Meeting | Handout Tentative Decisions |
| 09/15/21 | Leases—discount rate for lessees that are not public business entities | FASB Board Meeting | Handout Tentative Decisions |
| 09/14/21 | Not-for-Profit Advisory Committee Meeting | Handout | |
| 08/04/21 | FASB endorsement on Private Company Council (PCC) consensus | FASB Board Meeting | Handout Tentative Decisions |
| 08/04/21 | Joint venture formations | FASB Board Meeting | Handout Tentative Decisions |
| 07/28/21 | Revenue recognition post-implementation | FASB Board Meeting | Handout Tentative Decisions |
| 07/28/21 | Recognition and measurement of revenue contracts with customers under Topic 805 | FASB Board Meeting | Handout Tentative Decisions |
| 07/28/21 | Conceptual framework—elements | FASB Board Meeting | Handout Tentative Decisions |
| 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 |
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