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.

Scheduled Meetings
June 29
FASB Board Meeting, 9:00 a.m. EDT
  1. Accounting for financial instruments—hedging. The Board will continue deliberations on the accounting for hedging transactions, specifically discussing the qualifying threshold, component hedging for nonfinancial items, application issues related to fair value hedges of interest rate risk, the shortcut method, and presentation and disclosure.
  2. Pensions and other postretirement benefits: presentation and disclosure. The Board will discuss the following issues:
    1. Agenda decision: improving the presentation of net periodic pension cost and net periodic postretirement benefit cost. The Board will continue discussing staff research and analysis of potential improvements to the presentation of net benefit cost for defined benefit plans and decide whether to add a project to its agenda. If the Board decides to add a project, it also is expected to begin deliberations.
    2. Disclosure framework: disclosure review—defined benefit plans. The Board will continue discussing potential changes to the disclosure requirements for defined benefit plans in employers’ financial statements resulting from applying the disclosure framework.
  3. Open discussion. If necessary, the Board will discuss minor issues on technical projects or administrative matters.
Register to observe meeting in person
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).

July 1 FASB Board Meeting
July 9 FASB Board Meeting
July 13 Meeting of the FASB/IASB Joint Transition Resource Group for Revenue Recognition
July 21 Private Company Council Meeting
July 24 FASB Board Meeting
July 29 FASB Board Meeting