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.

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Date Topic Meeting Type Meeting Materials
08/21/19 Hedging—last-of-layer method FASB Board Meeting Handout
Tentative Decisions
08/21/19 Not-for-profit reporting of gifts-in-kind FASB Board Meeting Handout
Tentative Decisions
07/31/19 Codification improvements—share-based consideration payable to a customer FASB Board Meeting Handout
Tentative Decisions
07/31/19 Measurement and other topics related to revenue contracts with customers under Topic 805 FASB Board Meeting Handout
Tentative Decisions
07/31/19 Simplifying the balance sheet classification of debt FASB Board Meeting Handout
Tentative Decisions
07/31/19 Codification improvements—hedge accounting FASB Board Meeting Handout
Tentative Decisions
07/23/19 • Segment reporting
• Financial performance
  reporting
• Distinguishing liabilities  
  from equity
• Reference rate reform
• Indentifiable intangible  
  assets and subsequent 
  accounting for goodwill
• Disclosure framework
• Implementation of the    
  revenue Topic 606, IFRS
  15) and leases (Topic 842,
  IFRS 16) standards
Joint FASB/IASB Board Meeting Tentative Decisions
07/17/19 Reference rate reform: facilitation of the effects of the interbank offered rate transition on financial reporting FASB Board Meeting Handout
Tentative Decisions
07/17/19 Effective date consideration for private companies, not-for-profit organizations, and small public companies FASB Board Meeting Handout
Tentative Decisions
07/17/19 Leases implementation FASB Board Meeting Handout
Tentative Decisions
07/17/19 Not-for-profit revenue implementation FASB Board Meeting Handout
Tentative Decisions
06/26/19 Ratification of an EITF consensus-for-exposure FASB Board Meeting Handout
Tentative Decisions
06/25/19   Meeting of the Private Company Council (PCC) Meeting Materials
 
06/24/19   Meeting of the Private Company Council (PCC) Meeting Materials
 
06/20/19   Financial Accounting Standards Advisory Council Meeting Handout
 
06/19/19 Reference rate reform: facilitiation of the effects of the interbank offered rate transition on financial reporting FASB Board Meeting Handout
Tentative Decisions
 
06/19/19 Distinguishing liabilities from equity (including convertible debt) FASB Board Meeting Handout
Tentative Decisions
 
06/19/19 Conceptual framework: elements FASB Board Meeting Handout
Tentative Decisions
 
06/19/19 Conceptual framework: measurement FASB Board Meeting Handout
Tentative Decisions
 
06/13/19   Emerging Issues Task Force (EITF) Meeting Materials
 
06/05/19 Financial instruments—credit losses implementation FASB Board Meeting Handout
Tentative Decisions
 
05/29/19 Segment reporting FASB Board Meeting Handout
Tentative Decisions
 
05/29/19 Not-for-profit implementation FASB Board Meeting Handout
Tentative Decisions
 
05/14/19   Meeting of the Investor Advisory Committee (IAC)


 
05/08/19 Agenda prioritization FASB Board Meeting Handout
Tentative Decisions

 
05/08/19 Codification improvements—hedge accounting FASB Board Meeting Handout
Tentative Decisions
 
05/02/19   Meeting of the Small Business Advisory Committee (SBAC) Handout

 
04/24/19 Financial performance reporting—disaggregation of performance information FASB Board Meeting Handout
Tentative Decisions
 
04/10/19 Extending private company accounting alternatives on certain identifiable intangible assets and goodwill to not-for-profit entities FASB Board Meeting Handout
Tentative Decisions
 
04/10/19 Simplifications to accounting for income taxes FASB Board Meeting Handout
Tentative Decisions
 
04/10/19 Financial instruments—credit losses—targeted transition relief FASB Board Meeting Handout
Tentative Decisions
 
04/10/19 Segment reporting FASB Board Meeting Handout
Tentative Decisions
 
04/03/19 Financial instruments—credit losses implementation FASB Board Meeting Handout
Tentative Decisions
 
04/03/19 Distinguishing liabilities from equity (including convertible debt) FASB Board Meeting Handout
Tentative Decisions
 
04/02/19   Meeting of the Private Company Council (PCC) Meeting Materials
 
04/01/19   Meeting of the Private Company Council (PCC) Meeting Materials
 
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