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.

2017
Scheduled Meetings
Wednesday,
December 13
FASB Board Meeting, 8:00 a.m. EST
  1. Financial instruments—credit losses implementation. The Board will discuss the status of and issues arising from implementation activities related to its June 2016 Accounting Standards Update No. 2016-13, Financial Instruments—Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments.
  2. Nonemployee share-based payment accounting improvements. The Board will discuss comments received on its March 2017 proposed Accounting Standards Update, Compensation—Stock Compensation (Topic 718): Improvements to Nonemployee Share-Based Payment Accounting, and redeliberate the issues.
  3. Revenue recognition of grants and contracts by not-for-profit entities. The Board will discuss comments received on its August 2017 proposed Accounting Standards Update, Not-for-Profit Entities (Topic 958): Clarifying the Scope and the Accounting Guidance for Contributions Received and Contributions Made.
  4. Distinguishing liabilities from equity (including convertible debt). The Board will discuss the project plan for this project. This meeting is educational and no decisions are expected.
  5. Segment reporting. The Board will discuss the project plan for this project. This meeting is educational and no decisions are expected.
  6. Financial performance reporting—disaggregation of performance information. The Board will discuss the project plan for this project and also the staff’s research into presentation practices of private companies. This meeting is educational and no decisions are expected.
  7. Open discussion. If necessary, the Board will discuss minor issues on technical projects or administrative matters.
Register to observe meeting in person
Thursday,
December 14
Financial Accounting Standards Advisory Council Meeting, 8:30 a.m. – 3:00 p.m. EST

The Advisory Council will meet to discuss:
  1. Technology in financial reporting
  2. The pace of change in standard setting and implementation of recent major standards
  3. The FASB's project on segment reporting.
The Advisory Council will also hear highlights from:
  1. The FASB chairman
  2. A representative of the Securities and Exchange Commission's Office of the Chief Accountant
  3. A representative of the Public Company Accounting Oversight Board's Office of the Chief Auditor.
All of the general sessions of the Advisory Council meeting will be available for public observation. The Advisory Council will hold break-out group sessions from 10:00 – 11:15 a.m. and 1:05 – 2:00 p.m. These break-out group sessions will not be available for public observation; however, the Advisory Council will discuss a summary of the break-out group discussions in the general sessions scheduled to begin at 11:15 a.m. and at 2:00 p.m.

Register to observe meeting in person
2017 – 2018 Tentatively Scheduled Meetings
December 20 FASB Board Meeting
January 3 FASB Board Meeting
January 10 FASB Board Meeting
January 17 FASB Board Meeting
January 24 FASB Board Meeting