FASB Notice of Open Meetings

FASB Notice of Open Meetings

Meetings of the FASB, roundtable meetings, and meetings of other FASB groups and committees normally are open to public observation. 

Here are the upcoming open meetings: 

Wednesday, November 7

FASB Board Meeting, 9:00 a.m. EST  

  1. Financial instruments—credit losses implementation. The Board will discuss the implementation issues raised at the November 1, 2018 meeting of the Transition Resource Group for Credit Losses, focusing on issues that may require amendments or clarifications to the Codification.
  2. Open discussion. If necessary, the Board will discuss minor issues on technical projects or administrative matters.

Register to observe meeting in person 

Thursday, November 8

Meeting with the FASB's Small Business Advisory Committee (SBAC), 9:45 a.m. 3:00 p.m. EST

The Board will meet with the SBAC to discuss: 

  1. FASB projects on accounting for certain identifiable intangible assets in a business combination and subsequent accounting for goodwill by public business entities and not-for-profits
  2. FASB project on distinguishing liabilities from equity (including convertible debt)
  3. FASB project on consolidation reorganization and targeted improvements
  4. Implementation update on Topic 842, Leases
  5. Open discussion on small public company considerations.

 Specific issue related materials will be posted to the FASB website in advance of the meeting. 

Register to observe meeting in person

Unless otherwise announced, all meetings are held in the Board room at the FASB offices in Norwalk, CT, and are video or audio webcast on the FASB website and the FASB YouTube channel. (FASB.org)