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
Friday,
March 17
Public Roundtable Meetings on the Board’s Decision Process under the Disclosure Framework and Materiality

FASB Offices
401 Merritt 7
Norwalk, CT 06856

Session times:
     Board’s Decision Process: 9:00 a.m. – 11:30 a.m. EDT
     Materiality: 1:00 p.m. – 3:00 p.m. EDT    


The FASB will host public roundtable meetings on the Board’s decision process under the disclosure framework and materiality. The morning session is an opportunity for those who have submitted a comment letter on the Exposure Draft of Chapter 8 or any of the four Topical reviews (defined benefit plans, fair value measurement, income taxes, and inventory) to discuss with the FASB the effects of the proposed concepts on disclosures. The afternoon session is an opportunity for those who have submitted a comment letter on either materiality Exposure Draft (Chapter 3 or proposed Update on Topic 235) to discuss their feedback with the FASB.

Registration to participate in the roundtables is closed

Nonparticipating observers interested in attending the meetings in person should register in advance. (Seating is available on a first-come, first-served basis.)

The meetings will be audio webcast and archived on the FASB website for 30 days following the meetings.

For more information on the roundtable meetings, read the press release.
 
Wednesday,
March 22
FASB Board Meeting, 8:00 a.m. EDT

  1. Accounting for financial instruments—hedging. The Board will continue redeliberations, specifically discussing (a) how to recognize amounts excluded from the assessment of hedge effectiveness in the financial statements and (b) whether a cross currency basis spread can be considered an amount that can be excluded from the assessment of effectiveness.
  2. Liabilities and equity—targeted improvements. The Board will discuss comments received on its December 2016 proposed Accounting Standards Update, Distinguishing Liabilities from Equity (Topic 480): I—Accounting for Certain Financial Instruments with Down Round Features, II—Replacement of the Indefinite Deferral for Mandatorily Redeemable Financial Instruments of Certain Nonpublic Entities and Certain Mandatorily Redeemable Noncontrolling Interests with a Scope Exception.
  3. Open discussion. If necessary, the Board will discuss minor issues on technical projects or administrative matters.
Register to observe meeting in person
 
Wednesday,
April 19
Public Roundtable Meeting on Proposed Improvements to Insurance Accounting

FASB Offices
401 Merritt 7
Norwalk, CT 06856


Session time: 8:00 a.m. – 12:30 p.m. EDT

The FASB has rescheduled the public roundtable meeting on its proposed improvements to accounting for long-duration contracts issued by insurance entities to April 19, 2017. This roundtable is an opportunity for the FASB to obtain additional feedback on the Proposed Accounting Standards Update, Financial Services—Insurance (Topic 944): Targeted Improvements to the Accounting for Long-Duration Contracts.

Registration to participate in the roundtable is closed. However, nonparticipating observers interested in attending the meeting in person will need to register in advance. (Seating is available on a first-come, first-served basis.) Please note: those who registered to observe the original roundtable will need to register again.

This meeting will be audio webcast and archived on the FASB website for 30 days following the meeting.
 
2017
Tentatively Scheduled Meetings
March 29 FASB Board Meeting
April 4     Meeting of the Private Company Council
April 5    FASB Board Meeting
April 19    FASB Board Meeting