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.
Scheduled Meetings
Thursday, December 13
Financial Accounting Standards Advisory Council Meeting, 8:30 a.m. – 3:00 p.m. EST

The Advisory Council will meet to discuss:
  1. Technology (a case study on “FinTech”)
  2. The FASB’s project on Distinguishing Liabilities from Equity (including convertible debt)
  3. Relative costs and benefits of disclosures in GAAP.

The Advisory Council also will hear highlights from:
  1. The FASB chairman
  2. A representative of the Securities and Exchange Commission’s Office of the Chief Accountant
  3. A representative of the Public Company Accounting Oversight Board’s Office of the Chief Auditor.
All of the general sessions of the meeting will be available for public observation.  The Advisory Council will hold break-out group sessions from 9:05 – 10:05 a.m. and 1:10 – 2:10 p.m.  These break-out group sessions will not be available for public observation; however, the Advisory Council will discuss a summary of the break-out group discussions in the general sessions scheduled to begin at 11:15 a.m. and at 2:10 p.m.

Register to observe meeting in person
Wednesday, December 19
FASB Board Meeting, 8:00 a.m. EST
  1. Segment reporting. The Board will discuss feedback received on the 2018 segment aggregation study. That study considered alternatives to improve the aggregation criteria and the reportable segments process.
  2. Financial performance reporting—disaggregation of performance information. The Board will discuss feedback received from companies on their system capabilities to disaggregate income statement line items. The Board also will discuss the project’s path forward following receipt of feedback.
  3. Updating the definition of collections. The Board will discuss feedback received from the working group on a description and examples of direct care.
  4. Financial instruments—credit losses implementation. The Board will discuss implementation issues.
  5. Open discussion. If necessary, the Board will discuss minor issues on technical projects or administrative matters.

Register to observe meeting in person
2019 Tentatively Scheduled Meetings
January 9 FASB Board Meeting
January 16 FASB Board Meeting
January 17 Emerging Issues Task Force Meeting
January 23 FASB Board Meeting
January 30 FASB Board Meeting