Private Company Council (PCC)

PRIVATE COMPANY COUNCIL (PCC)

Topics

Business Combination Projects
Consolidation/Variable Interest Entity (VIE) Projects
Definition Projects
Disclosure Projects
Effective Date and Transition Guidance Projects
Emerging Issues Task Force (EITF) Projects
Financial Instruments Projects
Financial Performance Reporting Projects
Lease Projects
Liabilities and Equity Projects
Revenue Projects
Share-Based Compensation Projects
Statement of Cash Flows Projects
Other Projects

Business Combination Projects

Project	Meeting Date	Meeting Materials
Improving the Accounting for Asset Acquisition and Business Combinations (Phase 3 of the Definition of a Business project)	06/22/21	Meeting Recap—06/22/21 Minutes—06/22/21 Presentation Memo
Business Combinations	12/11/14	Meeting Recap—12/11/14 Minutes—12/11/14 Presentation
Goodwill and other Certain Identifiable Intangible Assets	06/24/22	Meeting Recap—06/24/22 Minutes—06/24/22 Presentation
	06/21/21	Meeting Recap—06/21/21 Minutes—06/21/21 Presentation
	12/03/20	Meeting Recap—12/03/20 Minutes—12/03/20 Presentation
	12/16/19	Meeting Recap—12/16/19 Minutes—12/16/19 Presentation
	09/11/19	Meeting Recap—09/11/19 Minutes—09/11/19 Presentation Invitation to Comment
	06/24/19	Meeting Recap—06/24/19 Minutes—06/24/19 Presentation
	12/11/18	Meeting Recap—12/11/18 Minutes—12/11/18 Paper
Goodwill—Triggering Event Assessment Alternative for Private Companies and Not-For-Profit Entities	04/20/21	Meeting Recap—04/20/21 Minutes—04/20/21 ASU 2021-03
	12/03/20	Meeting Recap—12/03/20 Minutes—12/03/20 Paper
PCC Issue No. 13-01, Accounting for Identifiable Intangible Assets in a Business Combination	12/23/14	FASB In Focus ASU 2014-18
	09/16/14	Meeting Recap—09/16/14 Minutes—09/16/14 Issue Summary No. 1, Supplement No. 6 Issue Summary No. 1, Supplement No. 7 Issue Summary No. 1, Supplement No. 8 PCC Decision Overview
	07/15/14	Meeting Recap—07/15/14 Minutes—07/15/14 Issue Summary No. 1, Supplement No. 5 PCC Decision Overview
	04/29/14	Meeting Recap—04/29/14 Minutes—04/29/14 Issue Summary No. 1, Supplement No. 4 PCC Decision Overview
	01/28/14	Meeting Recap—01/28/14 Minutes—01/28/14 Issue Summary No. 1, Supplement No. 3 PCC Decision Overview
	11/12/13	Meeting Recap—11/12/13 Minutes—11/12/13 No Additional Materials
	09/30/13	No Meeting Recap Minutes—09/30/13 Issue Summary No. 1, Supplement No. 1 Issue Summary No. 1, Supplement No. 2 (Common Issues) PCC Decision Overview
	08/23/13	Comment Letters
	07/01/13	Exposure Document FASB In Focus
	05/07/13	PCC Decision Overview PCC Issue Summary No. 1
	02/12/13	Agenda Report—02/12/13 Minutes—02/12/13 No Additional Materials
PCC Issue No. 13-01B, Accounting for Goodwill	01/16/14	FASB In Focus ASU 2014-02
	09/30/13	PCC Decision Overview Issue Summary No. 1,Supplement No. 1 Issue Summary No. 1,Supplement No. 2 (Common Issues)
	08/23/13	Comment Letters
	07/01/13	Exposure Document FASB In Focus
	05/07/13	Issue Summary No. 1 PCC Decision Overview No Meeting Recap No Meeting Minutes
	02/12/13	Agenda Report

Consolidation/Variable Interest Entity (VIE) Projects

Project	Meeting Date	Meeting Materials
Accounting for Variable Interest Entities	02/12/13	Agenda Report—02/12/13 Minutes—02/12/13 No Additional Materials
PCC Issue No. 13-02 Applying Variable Interest Entity Guidance to Common Control Leasing Agreements	12/04/15	Meeting Recap—12/04/15 Minutes—12/04/15 Paper
	03/20/14	FASB In Focus ASU 2014-07
	01/28/14	Meeting Recap—01/28/14 Minutes—01/28/14 Issue Summary No. 1, Supplement 2
	11/12/13	Meeting Recap—11/12/13 Minutes—11/12/13 Issue Summary 1, Supplement 1 Decision Overview
	10/14/13	Comment Letters
	08/22/13	FASB in Focus Exposure Document
	07/16/13	PCC Decision Overview Minutes—07/15/13 Issue Summary No. 1 (Revised)
	05/07/13	No Meeting Recap No Meeting Minutes PCC Issue No. 1
	02/12/13	Agenda Report
Consolidations	04/20/18	Meeting Recap—04/20/18 Minutes—04/20/18 No Additional Materials
	07/11/17	Meeting Recap—07/11/17 Minutes—07/11/17 Presentation
	04/04/17	No Meeting Recap Minutes—04/04/17 Presentation
	12/13/16	Meeting Recap—12/13/16 Minutes—12/13/16 Paper Roundtable Overview
	09/30/16	Meeting Recap—09/30/16 Minutes—09/30/16 Paper
Consolidation Targeted Improvements to Related Party Guidance for Variable Interest Entities	10/09/18	Meeting Recap—10/09/18 Minutes—10/09/18 No Additional Materials
PCC Agenda Decision No. 15-02, Applying Variable Interest Entity Guidance to Entities under Common Control	04/12/16	PCC Decision Overview
	12/04/15	PCC Decision Overview
	11/20/15	Agenda Request—11/20/15

Defintion Projects

Project	Meeting Date	Meeting Materials
Definition of a Business	07/21/15	Meeting Recap—07/21/15 Minutes—07/21/15 Presentation
Definition of a Business	12/11/14	Meeting Recap—12/11/14 Minutes—12/11/14 Presentation
Definition of a Nonpublic Entity	09/30/13	No Meeting Recap Minutes—09/30/13 No Additional Materials
Definition of a Nonpublic Entity	07/15/13	No Meeting Recap Minutes—07/15/13 No Additional Materials
PCC Issue No. 14-01, Definition of a Public Business Entity (Phase II)	12/13/16	Meeting Recap—12/13/16 Minutes—12/13/16 Paper
	02/13/15	Meeting Recap—02/13/15 Minutes—02/13/15 Issue Summary No. 1, Supplement No. 1 Decision Overview
	12/11/14	Issue Summary No. 1
	04/29/14	Agenda Report—04/29/14

Disclosure Projects

Project	Meeting Date	Meeting Materials
Targeted Improvements to Income Tax Disclosures	09/22/22	Meeting Recap—09/22/22 Minutes-09/22/22 Memo
Disclosure Framework: Disclosures—Interim Reporting	06/21/21	Meeting Recap—06/21/21 Minutes—06/21/21 Presentation
Disclosure of Supplier Finance Programs Involving Trade Payables	04/20/21	Meeting Recap—04/20/21 Minutes—04/20/21 Presentation
Disclosures by Business Entities about Government Assistance	06/21/21	Meeting Recap—06/21/21 Minutes—06/21/21 Presentation Memo
	04/1/19	Meeting Recap—04/01/19 Minutes—04/01/19 No Additional Materials
	12/11/18	Meeting Recap—12/11/18 Minutes—12/11/18 Presentation
	07/19/16	Meeting Recap—07/19/16 Minutes—07/19/16 Presentation
	04/12/16	Meeting Recap—04/12/16 Minutes—04/12/16 Presentation
	07/21/15	Meeting Recap—07/21/15 Minutes—07/21/15 Presentation
	05/05/15	Meeting Recap—05/05/15 Minutes—05/05/15 Presentation
	07/15/13	No Meeting Recap Minutes—07/15/13 No Additional Materials
Disclosure Framework	04/04/17	No Meeting Recap Minutes—04/04/17 Presentation
	09/25/15	Meeting Recap—09/25/15 Minutes—09/25/15 Presentation
	07/21/15	Meeting Recap—07/21/15 Minutes—07/21/15 Presentation
	05/05/15	Meeting Recap—05/05/15 Minutes—05/05/15 Presentation
	07/15/13	No Meeting Recap Minutes—07/15/13 No Additional Materials
Disclosure Framework—Income Taxes	09/22/20	Meeting Recap—09/22/20 Minutes—09/22/20 Presentation
	04/01/19	Meeting Recap—04/01/19 Minutes—04/01/19 Presentation
	10/09/18	Meeting Recap—10/09/18 Minutes—10/09/18 Paper
	12/04/15	Meeting Recap—12/04/15 Minutes—12/04/15 Presentation
Disclosure Framework—Income Taxes, Inventory, Pensions, and Fair Value	04/12/16	Meeting Recap—04/12/16 Minutes—04/12/16 Presentation
Disclosure Framework-Share-Based Payment (Research Project)	12/03/20	Meeting Recap—12/03/20 Minutes—12/03/20 Presentation
Disclosure Improvements in Response to the SEC’s Release on Disclosure Update and Simplification	04/01/19	Meeting Recap—04/01/19 Minutes—04/01/19 Presentation
Research Project—Consideration of Certain Public Company Disclosures for Codification	12/11/18	Meeting Recap—12/11/18 Minutes—12/11/18 Paper

Effective Date and Transition Guidance

Project	Meeting Date	Meeting Materials
Revenue from Contracts with Customers (Topic 606) and Leases (Topic 842): Effective Dates for Certain Entities	06/25/20	Meeting Recap–06/25/20 Minutes—06/25/20 No Additional Materials
	04/17/20	Meeting Recap–04/17/20 Minutes—04/17/20 No Additional Materials
Effective Date Philosophy	09/11/19	Meeting Recap—09/11/19 Minutes—09/11/19 Presentation Proposed ASU
Effective Date Philosophy	06/24/19	Meeting Recap—06/24/19 Minutes—06/24/19 Presentation
PCC Issue No. 15-01, Effective Date and Transition Guidance	12/04/15	ASU 2016-03 PCC Decision Overview
	11/23/15	Issue Summary No. 3
	07/21/15	PCC Decision Overview Issue Summary No. 2
	04/24/15	Issue Summary No. 1

Emerging Issues Task Force (EITF) Projects

Project	Meeting Date	Meeting Materials
EITF Issue No. 12-F, Pushdown Accounting	07/15/14	Meeting Recap—07/15/14 Minutes—07/15/14 No Additional Materials
EITF Issue No. 16-A, Restricted Cash	04/12/16	Meeting Recap—04/12/16 Minutes—04/12/16 Presentation
EITF Issue No. 18-A, Recognition Under Topic 805 for an Assumed Liability in a Revenue Contract	06/24/19	Meeting Recap—06/24/19 Minutes—06/24/19 No Additional Materials
EITF Issue No. 19-A, Financial Instruments—Clarifying the Interactions between Topic 321 and Topic 323	06/24/19	Meeting Recap—06/24/19 Minutes—06/24/19 No Additional Materials
EITF Issue No. 19-B, Revenue Recognition—Contract Modifications of Licenses of Intellectual Property	06/24/19	Meeting Recap—06/24/19 Minutes—06/24/19 No Additional Materials
EITF Issue No. 19-C, Warrant Modifications: Issuers’ Accounting for Modifications of Equity Classified Freestanding Call Options That are Not within the Scope of Topic 718 or Topic 815	12/16/19	Meeting Recap—12/16/19 Minutes—12/16/19 Presentation
EITF Issue No. 21-A, Accounting for Investments in Tax Credit Structures Using the Proportional Amortization Method	06/23/22	Meeting Recap—06/23/22 Minutes—06/23/22 Presentation

Financial Instruments Projects

Project	Meeting Date	Meeting Materials
Fair Value Measurement of Equity Securities Subject to Contractual Sale Restrictions	09/28/21	Meeting Recap—09/28/21 Minutes—09/28/21 Presentation Proposed ASU
	06/22/21	Meeting Recap—06/22/21 Minutes—06/22/21 No Additional Materials
Accounting for Interest Rate Swaps	02/12/13	Agenda Report—02/12/13 Minutes—02/12/13 No Additional Materials
Accounting for Financial Instruments	07/15/13	No Meeting Recap Minutes—07/15/13 No Additional Materials
Accounting for Financial Instruments—Classification and Measurement and Impairment	12/11/14	Meeting Recap—12/11/14 Minutes—12/11/14 Presentation
Accounting for Financial Instruments—Disclosures	02/13/15	Meeting Recap—02/13/15 Minutes—02/13/15 Presentation
Accounting for Financial Instruments—Hedge Accounting	04/04/17	No Meeting Recap Minutes—04/04/17 Presentation
Accounting for Financial Instruments—Hedge Accounting	12/13/16	Meeting Recap—12/13/16 Minutes—12/13/16 Paper
Accounting for Financial Instruments—Impairment	12/11/14	Meeting Recap—12/11/14 Minutes—12/11/14 Presentation
Accounting for Financial Instruments with ESG-Linked Features and Accounting for Regulatory Credits (Research Project)	04/22/22	Meeting Recap—04/22/22 Minutes—04/22/22 Presentation
Accounting for Environmental Credit Programs	06/24/22	Meeting Recap—06/24/22 Minutes—06/24/22 Presentation
Current Expected Credit Losses (CECL)	04/21/22	Meeting Recap—04/21/22 Minutes—04/21/22 Presentation
	09/28/21	Meeting Recap—09/28/21 Minutes—09/28/21 Presentation
	06/24/19	Meeting Recap—06/24/19 Minutes—06/24/19 Presentation
PCC Issue No. 13-03A, Accounting for Certain Receive-Variable, Pay-Fixed Interest Rate Swaps- Simplified Hedge Accounting Approach	01/16/14	FASB In Focus ASU 2014-03
	9/30/13	PCC Decision Overview Issue Summary No. 1, Supplement No. 1
	08/23/13	Comment Letters
	07/01/13	Exposure Document FASB In Focus
	05/07/13	Issue Summary No. 1 PCC Decision Overview
	02/12/13	Agenda Report
PCC Issue No. 13-03B, Accounting for Certain Receive-Variable, Pay- Fixed Interest Rate Swaps- Combined Instruments Approach	01/28/14	Meeting Recap—01/28/14 Minutes—01/28/14 Issue Summary No. 1, Supplement No. 2 PCC Decision Overview
	09/30/13	PCC Decision Overview Issue Summary No. 1, Supplement No. 1
	08/23/13	Comment Letters
	07/01/13	Exposure Document FASB In Focus
	05/07/13	No Meeting Recap No Meeting Minutes Issue Summary No. 1 PCC Decision Overview
	02/12/13	Agenda Report—02/12/13 Minutes—02/12/13 No Additional Materials

Financial Performance Projects

Project	Meeting Date	Meeting Materials
Financial Performance Reporting	07/19/16	Meeting Recap—07/19/16 Minutes—07/19/16 Presentation
Financial Performance Reporting—Disaggregation of Performance Information	04/01/19	Meeting Recap—04/01/19 Minutes—04/01/19 Presentation
	12/08/17	Meeting Recap—12/08/17 Minutes—12/08/17 Paper
Disaggregation—Income Statement Expenses	06/24/22	Meeting Recap—06/24/22 Minutes—06/24/22 Memo

Lease Projects

Project	Meeting Date	Meeting Materials
Leases (Topic 842): Common Control Arrangements	12/16/22	Meeting Recap—12/16/22 Minutes—12/16/22 Presentation
Leases (Topic 842): Common Control Arrangements	09/23/22	Meeting Recap—09/23/22 Minutes—09/23/22 Memo
Discount Rate for Lessees That Are Not Public Business Entities	06/22/21	Meeting Recap—06/22/21 Minutes—06/22/21 Presentation
	04/20/21	Meeting Recap—04/20/21 Minutes—04/20/21 Tentative Board Decisions Board Meeting Handout
Leases	06/24/22	Meeting Recap—06/24/22 Minutes—06/24/22 No Additional Materials
	04/21/22	Meeting Recap—04/21/22 Minutes—04/21/22 No Additional Materials
	12/17/21	Meeting Recap—12/17/21 Minutes—12/17/21 No Additional Materials
	09/28/21	Meeting Recap—09/28/21 Minutes—09/28/21 Presentation
	12/03/20	Meeting Recap—12/03/20 Minutes—12/03/20 No additional materials
	09/22/20	Meeting Recap—09/22/20 Minutes—09/22/20 Presentation
	09/11/19	Meeting Recap—09/11/19 Minutes—09/11/19 No Additional Materials
	06/24/19	Meeting Recap—06/24/19 Minutes—06/24/19 No Additional Materials
	07/21/15	Meeting Recap—07/21/15 Minutes—07/21/15 No Additional Materials
	09/16/14	Meeting Recap—09/16/14 Minutes—09/16/14 No Additional Materials
	04/29/14	Meeting Recap—04/29/14 Minutes—04/29/14 No Additional Materials
	11/12/13	Meeting Recap—11/12/13 Minutes—11/12/13 Paper
	09/30/13	No Meeting Recap Minutes—09/30/13 No Additional Materials
	07/15/13	No Meeting Recap Minutes—07/15/13 No Additional Materials
Lessor Narrow-Scope Improvements	04/01/19	Meeting Recap—04/01/19 Minutes—04/01/19 Presentation
Lessor Narrow-Scope Improvements	10/09/18	Meeting Recap—10/09/18 Minutes—10/09/18 No Additional Materials

Liabilities and Equity Projects

Project	Meeting Date	Meeting Materials
Distinguishing Liabilities from Equity	06/25/20	Meeting Recap—06/25/20 Minutes—06/25/20 Presentation
	12/16/19	Meeting Recap—12/16/19 Minutes—12/16/19 Presentation Board Handout
	09/11/19	Meeting Recap—09/11/19 Minutes—09/11/19 Presentation Proposed ASU
	04/01/19	Meeting Recap—04/01/19 Minutes—04/01/19 Presentation
	12/11/18	Meeting Recap—12/11/18 Minutes—12/11/18 No Additional Materials
	10/09/18	Meeting Recap—10/09/18 Minutes—10/09/18 Presentation
	09/30/16	Meeting Recap—09/30/16 Minutes—09/30/16 No Additional Materials
Liabilities and Equity	07/19/16	Meeting Recap—07/19/16 Minutes—07/19/16 Presentation
Liabilities and Equity—Short-Term Improvements	12/11/14	Meeting Recap—12/11/14 Minutes—12/11/14 Presentation
Liabilities and Equity: Down Rounds	07/11/17	Meeting Recap—07/11/17 Minutes—07/11/17 Presentation
	04/04/17	No Meeting Recap Minutes—04/04/17 Paper Appendix A Appendix B
	09/25/15	Meeting Recap—09/25/15 Minutes—09/25/15 Presentation
Liabilities and Equity: Targeted Improvements	09/30/16	Meeting Recap—09/30/16 Minutes—09/30/16 Paper Appendix A Appendix B Appendix C Appendix D

Revenue Projects

Project	Meeting Date	Meeting Materials
Revenue Recognition—Post-Implementation Review	12/16/22	Meeting Recap—12/16/22 Minutes—12/16/22 Memo Appendix
	06/22/21	Meeting Recap—06/22/21 Minutes—06/22/21 No Additional Materials
	04/20/21	Meeting Recap—04/20/21 Minutes—04/20/21 Presentation Memo
Revenue Recognition	12/03/20	Meeting Recap—12/03/20 Minutes—12/03/20 No additional materials
	09/22/20	Meeting Recap—09/22/20 Minutes—09/22/20 Presentation
	04/17/20	Meeting Recap—04/17/20 Minutes—04/17/20 Presentation April 8, 2020 Board Meeting Handout April 8, 2020 Tentative Board Decisions
	06/24/19	Meeting Recap—06/24/19 Minutes—06/24/19 No Additional Materials
	04/01/19	Meeting Recap—04/01/19 Minutes—04/01/19 No Additional Materials
	06/26/18	Meeting Recap—06/26/18 Minutes—06/26/18 No Additional Materials
	12/06/2012	No Meeting Recap Minutes—12/06/12 No Additional Materials

Share-Based Compensation Projects

Statement of Cash Flows Projects

Other Projects

Project	Meeting Date	Meeting Materials
Agenda Consultation	06/24/22	Meeting Recap—06/24/22 Minutes—06/24/22 No Additional Materials
	04/21/22	Meeting Recap—04/21/22 Minutes—04/21/22 Presentation
	12/17/21	Meeting Recap—12/17/21 Minutes—12/17/21 Presentation Handout
	09/28/21	Meeting Recap—09/28/21 Minutes—09/28/21 Presentation Invitation to Comment
	04/20/21	Meeting Recap—04/20/21 Minutes—04/20/21 Presentation Memo Appendix B – Area Input Form
Accounting for and Disclosure of Crypto Assets	12/16/22	Meeting Recap—12/16/22 Minutes—12/16/22 Presentation
	09/22/22	Meeting Recap—09/22/22 Minutes—09/22/22 Memo
	06/23/22	Meeting Recap—06/23/22 Minutes—06/23/22 Presentation Memo
Accounting for and Disclosure of Software Costs	12/16/22	Meeting Recap—12/16/22 Minutes—12/16/22 Presentation
Accounting for and Disclosure of Software Costs	09/22/22	Meeting Recap—09/22/22 Minutes—09/22/22 Presentation Memo
Accounting for and Disclosure of Intangibles (Research Project)	04/22/22	Meeting Recap—04/22/22 Minutes—04/22/22 Memo
Accounting for Uncertain Tax Positions	02/12/13	Agenda Report—02/12/13 Minutes—02/12/13 No Additional Materials
Accounting for Government Grants, Invitation to Comment (Research Project)	12/16/22	Meeting Recap—12/16/22 Minutes—12/16/22 Presentation
	04/22/22	Meeting Recap—04/22/22 Minutes—04/22/22 Memo
Balance Sheet Classification of Debt	04/20/21	Meeting Recap—04/20/21 Minutes—04/20/21 Presentation
	12/16/19	Meeting Recap—12/16/19 Minutes—12/16/19 Presentation
	09/11/19	Meeting Recap—09/11/19 Minutes—09/11/19 Presentation Board Meeting Handout
	04/01/19	Meeting Recap—04/01/19 Minutes—04/01/19 Paper
	09/19/17	Meeting Recap—09/19/17 Minutes—09/19/17 Presentation
	07/11/17	Meeting Recap—07/11/17 Minutes—07/11/17 Paper Presentation
	09/30/16	Meeting Recap—09/30/16 Minutes—09/30/16 Paper
	07/19/16	Meeting Recap—07/19/16 Minutes—07/19/16 Presentation
	07/21/15	Meeting Recap—07/21/15 Minutes—07/21/15 No Additional Materials
	05/05/15	Meeting Recap—05/05/15 Minutes—05/05/15 Presentation
Cloud Computing	06/26/18	Meeting Recap—06/26/18 Minutes—06/26/18 Paper
	04/20/18	Meeting Recap—04/20/18 Minutes—04/20/18 Paper
	12/08/17	Meeting Recap—12/08/17 Minutes—12/08/17 Paper
	09/19/17	Meeting Recap—09/19/17 Minutes—09/19/17 Paper Appendix A—EITF
	07/11/17	Meeting Recap—07/11/17 Minutes—07/11/17 Paper
	04/04/17	No Meeting Recap Minutes—04/04/17 Paper
Collaborative Arrangements	04/20/18	Meeting Recap—04/20/18 Minutes—04/20/18 No Additional Materials
Conceptual Framework: The Reporting Entity	09/23/22	Meeting Recap–09/23/22 Minutes—09/23/22 Presentation
Conceptual Framework: Recognition and Derecognition	09/23/22	Meeting Recap–09/23/22 Minutes—09/23/22 Presentation
Conceptual Framework: Elements	04/17/20	Meeting Recap–04/17/20 Minutes—04/17/20 Presentation
Conceptual Framework: Measurement	04/17/20	Meeting Recap–04/17/20 Minutes—04/17/20 Presentation
Conceptual Framework: Presentation	04/17/20	Meeting Recap–04/17/20 Minutes—04/17/20 Presentation
Debt Issuance Costs	02/13/15	Meeting Recap—02/13/15 Minutes—02/13/15 Presentation
Development Stage Entities	09/30/13	No Meeting Recap Minutes—09/30/13 No Additional Materials
Going Concern	04/29/14	Meeting Recap—04/29/14 Minutes—04/29/14 No Additional Materials
Going Concern	12/06/2012	No Meeting Recap Minutes—12/06/12 No Additional Materials
Improving the Equity Method of Accounting	04/12/16	Meeting Recap—04/12/16 Minutes—04/12/16 Presentation
Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost	12/04/15	Meeting Recap—12/04/15 Minutes—12/04/15 Presentation
Insurance Contracts	11/12/13	Meeting Recap—11/12/13 Minutes—11/12/13 No Additional Materials
Joint Venture Formations	12/17/21	Meeting Recap—12/17/21 Minutes—12/17/21 Presentation
Partnership Accounting	12/11/14	Meeting Recap—12/11/14 Minutes—12/11/14 Presentation
Partnership Accounting	07/15/14	Meeting Recap—07/15/14 Minutes—07/15/14 No Additional Materials
Readily Determinable Fair Value	09/19/17	Meeting Recap—09/19/17 Minutes—09/19/17 Paper
Readily Determinable Fair Value	07/11/17	Meeting Recap—07/11/17 Minutes—07/11/17 Presentation
Reference Rate Reform: Deferral of the Sunset Date of Topic 848	04/22/22	Meeting Recap—04/22/22 Minutes—04/22/22 Presentation
Reference Rate Reform: Facilitation of the Effects of the Interbank Offered Rate Transition on Financial Reporting	09/11/19	Meeting Recap—09/11/19 Minutes—09/11/19 Meeting Handout Proposed ASU
	06/24/19	Meeting Recap—06/24/19 Minutes—06/24/19 Presentation
Reporting Discontinued Operations	11/12/13	Meeting Recap—11/12/13 Minutes—11/12/13 No Additional Materials
Simplifications to Accounting for Income Taxes	06/24/19	Meeting Recap—06/24/19 Minutes—06/24/19 Presentation
Simplifying Inventory	12/11/14	Meeting Recap—12/11/14 Minutes—12/11/14 Presentation

PRIVATE COMPANY COUNCIL (PCC)