Video & Podcasts

January 2018—“How We’re Funded” looks at the independent funding sources that support the work of the FASB, the GASB, and the FAF—and why they’re important to the development of high-quality accounting standards.
November 2017—FASB Investor Podcast: Credit Losses —Focuses on the new credit losses standard, including which types of financial assets are likely to be impacted and important new vintage disclosures.
November 2017—FASB Investor Podcast: Hedging — Discusses the types of hedging arrangements likely to be impacted by the new hedging standard and how the reporting of hedging results will change.
October 2017—FASB members and staff discuss the three new projects added to the Board’s agenda derived from its year-long agenda consultation project. The new projects address areas of liabilities and equity, financial performance reporting, and segment reporting.
October 2017—FASB Investor Podcast: Revenue Recognition for Health Care Services—Focuses on the impact of the new revenue recognition standard on health care services companies.
October 2017—FASB Investor Podcast: Revenue Recognition for Airlines—Focuses on the impact of the new revenue recognition standard on the airline sector.
September 2017—How the FASB positions organizations for a successful and smooth transition to new standards.
August 2017—FASB members and staff discuss the benefits of the new hedging standard.
August 2017—FASB members and staff discuss the new proposal intended to improve not-for-profit grant and contribution accounting.
August  2017—New FASB member Marsha Hunt shares her thoughts on joining the Board, and the future of standard-setting.
June 2017—FASB members and staff discuss the role academics play in the standard-setting process—and how they may email their research to the Board at
April 2017—FASB Member Christine A. Botosan and FASB staff discuss the conceptual framework—what it is, how the Board uses it, what’s coming next, and how you can get involved.
January 2017—The FASB’s Technical Director and Assistant Directors discuss the FASB’s top priorities for 2017.
January 2017—New FASB member Harold Monk discusses why he joined the Board, and how the FASB will continue to address private company financial accounting and reporting issues in the future.
November 2016—In this brief video, FASB Chairman Russ Golden and FASB Assistant Directors Jeffrey Mechanick and Alicia Posta discuss the role the Board’s advisory groups play in the standard-setting process.
November 2016—A video featuring FASB Senior Project Manager Danielle Zeyher and FASB Assistant Project Manager Lisa Kaestle that discusses the approach for recognizing operating leases on the balance sheet. This approach was specifically designed to allow preparers to leverage existing systems and processes.
September 2016—2017 Proposed Taxonomy Video: October 4 Webcast—The Taxonomy Team will hold a webcast on October 4 to provide viewers with an overview of the proposed 2017 GAAP Taxonomy and to discuss key changes and highlights.
August 2016—Why a New Not-For-Profit Financial Reporting Standard?” features FASB Member Larry Smith and FASB staff discussing the new guidance on not-for-profit financial reporting.
August 2016—In this video, the FASB’s Assistant Directors discuss how the Board decides when standards should take effect.
June 2016—“Why a New Credit Losses Standard?” features FASB Members Hal Schroeder and Marc Siegel and FASB Chair Russ Golden discussing the new guidance on credit losses, including a high-level overview of the current expected credit losses (CECL) methodology.
April 2016—In this brief video, The GAAP Taxonomy: Why It’s Important, members of the FASB XBRL Team provide context around key aspects of the GAAP Taxonomy.
April 2016—“Putting Leases On the Balance Sheet” features FASB Member Daryl Buck and FASB Senior Project Manager Danielle Zeyher discussing how organizations that lease assets can apply the new leases guidance.
February 2016—“Why a New Leases Standard?” features FASB Vice Chair Jim Kroeker and FASB Members Tom Linsmeier and Hal Schroeder discussing the new leases standard, how the Board arrived at its decisions, and how the new guidance will improve financial reporting.
November 2015—In this brief video, Emerging Issues Task Force (EITF) members share their experiences, discuss important EITF consensuses during the past 30 years, and identify issues the Task Force should look to address in the future.
  August 2015—In this video, FASB member Marc Siegel and staff provide background information and an update on the project that improves the effectiveness of disclosures in notes to financial statements.
August 2015—In this new video series, FASB members Daryl Buck and Hal Schroeder reflect on their first terms with the FASB, and discuss what they hope to accomplish in their second term.
April 2015—Who’s Who Interview With Jeffrey J. Gabello,
FASB Project Manager for Hedge Accounting
February 2015—Who's Who Interview With FASB Codification Project Manager Joy Sy
October 2014—Who's Who Interview with FASB Senior Investor Liaison Jeffrey M. Brickman
July 2014—Who's Who Video with FASB Project Manager Michael Cheng
April 2014—Who's Who Interview with FASB Technical Director Sue Cosper
January 2014—Who's Who Interview with FASB Vice-Chair Jim Kroeker