Private Company Council (PCC)

Topics

Business Combination Projects

 
Project Meeting Date Meeting Materials
Business Combinations 12/11/14 Meeting Recap—12/11/14
Minutes—12/11/14
Presentation
Goodwill and other Certain Identifiable Intangible Assets 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
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
050/7/13 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
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
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
Disclosures by Business Entities about Government Assistance 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 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 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
Effective Date Philosophy 09/11/19 Meeting Recap—09/11/19
Minutes—09/11/19
Presentation
Proposed ASU
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
 

Financial Instruments Projects

 
Project Meeting Date Meeting 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
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
Current Expected Credit Losses (CECL) 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
 

Lease Projects

 
Project Meeting Date Meeting Materials
Leases 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
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 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
 

Share-Based Compensation Projects

 
Project Meeting Date Meeting Materials
PCC Issue No. 18-01, Practical Expedient to Measure Grant-Date Fair Value of Equity-Classified Share-Based Awards 09/11/19 Meeting Recap—09/11/19
Minutes—09/11/19
Memo
06/24/19 Meeting Recap—06/24/19
Minutes—06/24/19
Presentation
04/01/19 Meeting Recap—04/01/19
Minutes—04/01/19
Paper
12/11/18 Technical Agenda
Agenda Report—12/11/18
Stock-Based Compensation 10/09/18 Meeting Recap—10/09/18
Minutes—10/09/18
No Additional Materials
06/26/18 Meeting Recap—06/26/18
Minutes—06/26/18
No Additional Materials
04/20/18 Meeting Recap—04/20/18
Minutes—04/20/18
No Additional Materials
05/05/15 Meeting Recap—05/05/18
Minutes—05/05/15
Presentation
02/13/15 Meeting Recap—02/13/15
Minutes—02/13/15
Presentation
12/11/14 Meeting Recap—12/11/14
Minutes—12/11/14
Presentation
09/16/14 Meeting Recap—09/16/14
Minutes—09/16/14
Nonemployee Share-Based Payment Accounting Improvements 07/11/17 Meeting Recap—07/11/17
Minutes—07/11/17
No Additional Materials
04/12/16 Meeting Recap—04/12/16
Minutes—04/12/16
Presentation
 

Statement of Cash Flows Projects

 
Project Meeting Date Meeting Materials
Statement of Cash Flows 07/21/15 Meeting Recap—07/21/15
Minutes—07/21/15
Presentation
Statement of Cash Flows: Classification of Certain Cash Receipts and Cash Payments 09/25/15 Meeting Recap—09/25/15
Minutes—09/25/15
Presentation
 

Other Projects

 
Project Meeting Date Meeting Materials
Accounting for Uncertain Tax Positions 02/12/13 Agenda Report—02/12/13
Minutes—02/12/13
No Additional Materials
Balance Sheet Classification of Debt 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
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
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
Partnership Accounting 12/11/14 Meeting Recap—12/11/14
Minutes—12/11/14
Presentation
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
07/11/17 Meeting Recap—07/11/17
Minutes—07/11/17
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
Revenue Recognition 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
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