The staff prepares Board meeting handouts to facilitate the audience's understanding of the issues to be addressed at the Board meeting. This material is presented for discussion purposes only; it is not intended to reflect the views of the FASB or its staff. Official positions of the FASB are determined only after extensive due process and deliberations.
Please be aware there always is the chance that the Board meeting handout could change prior to the start of the Board meeting. Therefore, we suggest you download the handout one-half hour before the start of the meeting.