Notice of Open Meetings

Unless otherwise announced, all meetings are held in the Board room at the FASB offices and are video or audio webcast on the FASB website and the FASB YouTube channel. If you have any questions, contact the FASB at 203 847-0700.
 
The meetings will be audio webcast and archived on the FASB website for 90 days following the meeting.
 
2021
Scheduled Meetings
Wednesday,
May 12
FASB Board Meeting, 9:00 a.m. EDT 
  1. Segment reporting. The Board will continue its initial deliberations on developing a principle to disclose the significant segment expenses that the chief operating decision maker is regularly provided.
  2. Conceptual framework—elements. The Board will continue redeliberations on proposed Chapter 4 of FASB Concepts Statement No. 8, Conceptual Framework for Financial Reporting, by discussing the definitions of revenues, expenses, gains, and losses. 
  3. Open discussion. If necessary, the Board will discuss minor issues on technical projects or administrative matters.
This meeting will be live streamed on the FASB website. To access the webcast, go to Attend a Meeting Remote (live webcast) option on the Upcoming Meetings section of the FASB website.
Thursday,
May 13
Meeting of the FASB’s Small Business Advisory Committee (SBAC), 1:00 – 3:00 p.m. EDT

SBAC members and the FASB members will discuss the Board’s projects on:
  1. Disclosure of supplier finance programs involving trade payables
  2. Improving the accounting for asset acquisitions and business combinations
  3. Identifiable intangible assets and subsequent accounting for goodwill.
This meeting will be live streamed on the FASB website. To access the webcast, go to Attend a Meeting Remote (live webcast) option on the Upcoming Meetings section of the FASB website.
Thursday,
May 20
Public Roundtable Meeting on Credit Losses
Time: 9:00 a.m. – 12:00 p.m. EDT


The FASB will host a virtual public roundtable meeting on implementation of the current expected credit losses (CECL) standard, Accounting Standards Update No. 2016-13, Financial Instruments—Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments, and related technical issues.
 
The roundtable session is intended to help the Board and staff gather additional feedback on CECL implementation, including technical issues related to purchased financial assets with credit deterioration (PCD) and troubled debt restructurings (TDRs). The FASB staff will share feedback received to date and then ask roundtable participants for their thoughts and observations.
 
Roundtable participants will include representatives of financial institutions of various sizes, regulators, and other stakeholders. A list of all participants will be posted to the FASB website prior to the meeting.
 
The roundtable meeting will be live streamed on the FASB website.
To access the webcast, go to Attend a Meeting Remote (live webcast) option on the Upcoming Meetings section of the FASB website.

The roundtable meeting will be archived on the FASB website for 90 days following the meeting.
2021 Tentatively Scheduled Meetings
May 19 FASB Board Meeting
May 25 Investor Advisory Committee Meeting  
May 26 FASB Board Meeting