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
- 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.
- Open discussion. If necessary, the Board will discuss minor issues on technical projects or administrative matters.
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:
- 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
- FASB project on distinguishing liabilities from equity (including convertible debt)
- FASB project on consolidation reorganization and targeted improvements
- Implementation update on Topic 842, Leases
- Open discussion on small public company considerations.
Specific issue related materials will be posted to the FASB website in advance of the meeting.