Private Company Council (PCC)

2018 PCC Meeting schedule


The PCC meetings will be video-webcast live at www.fasb.org.

Those interested in observing the meeting in person must reserve a seat in advance, as seating is limited.
  • Friday, April 20, 2018 (Norwalk)
  • Tuesday, June 26, 2018 (Norwalk)
  • Tuesday, October 9, 2018 (Norwalk)
  • Tuesday, December 11, 2018 (Norwalk)
 

2019 PCC Meeting schedule


The PCC meetings will be video-webcast live at www.fasb.org.

Those interested in observing the meeting in person must reserve a seat in advance, as seating is limited.
  • Tuesday, April 2, 2019 (Norwalk)
  • Tuesday, June 25, 2019 (Norwalk)
  • Wednesday, September 11, 2019 (Norwalk)
  • Tuesday, December 17, 2019 (Norwalk)
 

PCC OUTREACH MEETINGS

  • Thursday, June 21, 2018 FASB and PCC Town Hall Meeting (Montana Society of CPAs), Missoula, MT
  • Tuesday, June 12, 2018 Town Hall Meeting (National Advanced Accounting and Auditing Technical Symposium (NAATS)), Las Vegas, NV
  • Thursday, August 31, 2017 Remarks of FASB Chairman Russell G. Golden at the Private Company Town Hall hosted at the Georgia Society of CPAs 2017 Southeastern Accounting Show in Atlanta, GA
    Complete Text of Speech
  • Tuesday, June 13, 2017 Town Hall Meeting (National Advanced Accounting and Auditing Technical Symposium (NAATS)), Las Vegas, NV
    Part 1–Download Video | Part 2–Download Video
  • Friday, July 22, 2016 Town Hall Meeting (National Advanced Accounting and Auditing Technical Symposium (NAATS))
    Download Video
  • Monday, June 13, 2016 Town Hall Meeting (Baruch College, New York, NY)
    Download Slide Presentation  |  Download Audio
  • Wednesday, November 18, 2015 Town Hall Meeting (in conjunction with the AICPA Controllers' Conference, Orlando, FL)
    Download Audio
  • Tuesday, July, 14, 2015 Town Hall Meeting (in conjunction with the AICPA NAAATS Conference, Baltimore, MD)
    Video
  • Tuesday, April, 28, 2015 Town Hall Meeting (Southern Methodist University, Dallas, TX)
    Download Audio
  • Thursday, July, 10, 2014 Town Hall Meeting (Bellagio, Las Vegas, NV)
    Download Audio
  • Thursday, May 8, 2014 Town Hall Meeting (University of Washington, Seattle, WA)
    Download Audio
  • Monday, November 4, 2013 Town Hall Meeting (Ohio State University, Columbus, OH)
    Download Audio


Meeting Materials


Tuesday, October 9, 2018
  • Agenda
  • Meeting Memos and Slide Presentations:
    • Agenda Topic 1: Consolidation Targeted Improvements to Related Party Guidance for Variable Interest Entities—No materials expected
    • Agenda Topic 2: Lessor Narrow-Scope Improvements—No materials expected
    • Agenda Topic 3: Distinguishing Liabilities from Equity—Presentation
    • Agenda Topic 4: Disclosure Framework: Disclosure Review—Income Taxes—Paper
    • Agenda Topic 5: Employee Share-Based Compensation—No materials expected
    • Open Discussion—No materials expected
  • Meeting Recap
  • Minutes
Tuesday, June 26, 2018
  • Agenda
  • Meeting Memos and Slide Presentations:
    • Agenda Topic 1: Town Hall Update—No materials expected
    • Agenda Topic 2: Cloud Computing
    • Agenda Topic 3: Employee Share-Based Compensation—No materials expected
    • Agenda Topic 4: Revenue Recognition—No materials expected
    • Open Discussion—No materials expected
  • Meeting Recap
  • Minutes
     
Friday, April 20, 2018
  • Agenda
  • Meeting Memos and Slide Presentations:
    • Agenda Topic 1: Collaborative Arrangement—No materials expected
    • Agenda Topic 2: Consolidations—No materials expected
    • Agenda Topic 3: Cloud Computing
    • Agenda Topic 4: Employee Share-Based Compensation—No materials expected
    • Open Discussion—No materials expected
  • Meeting Recap
  • Minutes
     
Friday, December 8, 2017
Tuesday, September 19, 2017
Tuesday, July 11, 2017 Tuesday, April 4, 2017
Tuesday, December 13, 2016
Friday, September 30, 2016
Tuesday, July 19, 2016
Tuesday, April 12, 2016
Friday, December 4, 2015
Friday, September 25, 2015
Tuesday, July 21, 2015 Tuesday, May 5, 2015
Friday, February 13, 2015
Thursday, December 11, 2014
Tuesday, September 16, 2014
Tuesday, July 15, 2014
Tuesday, April 29, 2014
Tuesday, January 28, 2014
  • Agenda
  • Issue Summaries
    • PCC Issue No. 13-01A, "Accounting for Identifiable Intangible Assets in a Business Combination," Issue Summary No. 1, Supplement No. 3
    • PCC Issue No. 13-02, "Applying Variable Interest Entity Guidance to Common Control Leasing Arrangements," Issue Summary No. 1, Supplement No. 2
    • PCC Issue No. 13-03B, "Accounting for Certain Receive-Variable, Pay-Fixed Interest Rate Swaps—Combined Instruments Approach," Issue Summary No. 1, Supplement No. 2.
  • Media Meeting Recap
  • Minutes

Tuesday, November 12, 2013
Monday, September 30, 2013 and Tuesday, October 1, 2013
  • Agenda
  • Issue Summaries
    • PCC Issue No. 13-01A, "Accounting for Identifiable Intangible Assets in a Business Combination," Issue Summary No. 1, Supplement No. 1
    • PCC Issue No. 13-01A, "Accounting for Identifiable Intangible Assets in a Business Combination," Issue Summary No. 1, Supplement No. 2 (Common Issues)
    • PCC Issue No. 13-01B, "Accounting for Goodwill Subsequent to a Business Combination," Issue Summary No. 1, Supplement No. 1
    • PCC Issue No. 13-01B, "Accounting for Goodwill Subsequent to a Business Combination," Issue Summary No. 1, Supplement No. 2 (Common Issues)
    • PCC Issue No. 13-03, "Accounting for Certain Receive-Variable, Pay-Fixed Interest Rate Swaps," Issue Summary No. 1, Supplement No. 1 
  • Minutes

Monday, July 15 and Tuesday, July 16, 2013
  • Agenda
  • Issue Summaries
    • PCC Issue No. 13-02, "Applying Variable Interest Entity Guidance to Common Control Leasing Arrangements," Issue Summary No. 1 REVISED
    • PCDMF Memo 2, Invitation to Comment, Comment Letter Analysis
    • PCDMF Memo 3, Invitation to Comment, Guide Deliberations and Decision
  • Minutes

Monday, May 6 and Tuesday, May 7, 2013
  • Agenda
  • Issue Summaries
    • Private Company Council (PCC) Issue No. 1, "Accounting for Identifiable Intangible Assets in a Business Combination and Subsequent Accounting for Goodwill," Issue Summary No. 1
    • PCC Issue No. 13-02, "Applying Variable Interest Entity Guidance to Common Control Leasing Arrangements," Issue Summary No. 1
    • PCC Issue No. 13-03, "Accounting for Receive-Variable, Pay-Fixed Interest Rate Swaps," Issue Summary No. 1
       
Tuesday, February 12, 2013
Thursday, December 6, 2012