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.

2015
Scheduled Meetings
Monday,
August 31
FASB Board Meeting, 8:00 a.m. EDT
  1. Revenue recognition—narrow scope improvements and practical expedients. The Board will discuss whether to include improvements to the guidance on completed contracts at transition in the scope of this project and, if it does so, will be asked to make technical decisions on this topic. The Board also will discuss potential improvements to the guidance on the collectibility.
  2. FASB endorsement of Private Company Council (PCC) consensus. The Board will decide whether to endorse the consensus resulting from the July 21, 2015 PCC meeting on Issue No. 15-01, “Effective Date and Transition Guidance,” and issue a Proposed Accounting Standards Update.
  3. Open discussion. If necessary, the Board will discuss minor issues on technical projects or administrative matters.
     
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Thursday,
September 3
Meeting with the FASB’s Investor Advisory Committee (IAC), 3:30 – 4:00 p.m. EDT

FASB members will meet with its IAC to discuss matters of mutual interest.

 
Register to observe meeting in person
 
September and October 2015 Public Roundtable Meetings on the FASB Exposure Draft on Presentation of Financial Statements of Not-for-Profit Entities

The FASB will host public roundtable meetings on its April 2015 Proposed Accounting Standards Update, Not-for-Profit Entities (Topic 958) and Health Care Entities (Topic 954): Presentation of Financial Statements of Not-for-Profit Entities.

The roundtable meetings are an important part of the Board’s due process on the Exposure Draft. The meetings will provide an opportunity for those that have submitted a comment letter to discuss the proposals with Board members in further detail. To ensure that a variety of perspectives is received, the Board is seeking participation from preparers, auditors, investors, and others.

More information on this project is available on the Financial Statements of Not-for-Profit Entities project page.

The dates, times, and locations of each public roundtable meeting are as follows:

Monday, September 21, 2015
FASB Offices

401 Merritt 7
Norwalk, CT 06856
(This meeting will be audio webcast and archived on the FASB website for 30 days following the meeting.)

Session times: 9:00 a.m. – 12:00 p.m. EDT
(Tentative) 1:00 p.m. – 4:00 p.m. EDT

To register to participate at this roundtable, please click here.
Participant application deadline: September 1, 2015

Tuesday, October 6, 2015
University of Southern California

Vineyard Room
Davidson Conference Center
Los Angeles, CA 90007
(This meeting will not be webcast. Within a few days after the meeting, an audio recording will be made available on the FASB website for 30 days.)

Session times: 9:00 a.m. – 12:00 p.m. PST
(Tentative) 1:00 p.m. – 4:00 p.m. PST

To register to participate at this roundtable, please click here.
Participant application deadline: September 1, 2015


To register to attend any of the above roundtable meetings as a nonparticipating observer, please click here.
 
2015
Tentatively Scheduled Meetings
 

The following is a list of open meetings tentatively scheduled. Observers will be able to register for these meetings after the meetings have been formally announced (usually 1 week before the meetings or 30 days before if it is a Roundtable Meeting).

Sept. 9 FASB Board Meeting
Sept. 10-11 Not-for-Profit Advisory Council Meeting
Sept. 15 Liaison Meeting with the Institute of Management Accountants
Sept. 16 FASB Board Meeting
Sept. 17 Emerging Issues Task Force Meeting
Sept. 23 FASB/IASB Joint Board Meeting, London
Sept. 24 Liaison Meeting with the AICPA Private Companies Practice Section Technical Issues Committee
Sept. 25 Private Company Council Meeting
Sept. 29 Financial Accounting Standards Advisory Council Meeting