Past FASB Meetings

Webcast Recordings and Meeting Documents


Past FASB meeting webcasts and meeting documents are available below. To view or hear a recording, click on the date of the meeting. Recordings are available within 24 hours of the meeting conclusion and remain on the site 90 days following the meeting date.

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Date Topic Meeting Type Meeting Materials
09/22/21 Agenda prioritization FASB Board Meeting Handout
Tentative Decisions
09/22/21 Disclosure of supplier finance program obligations FASB Board Meeting Handout
Tentative Decisions
09/15/21 Leases—discount rate for lessees that are not public business entities FASB Board Meeting Handout
Tentative Decisions
09/14/21 Not-for-Profit Advisory Committee Meeting Handout
08/04/21 FASB endorsement on Private Company Council (PCC) consensus FASB Board Meeting Handout
Tentative Decisions
08/04/21 Joint venture formations FASB Board Meeting Handout
Tentative Decisions
07/28/21 Revenue recognition post-implementation FASB Board Meeting Handout
Tentative Decisions
07/28/21 Recognition and measurement of revenue contracts with customers under Topic 805 FASB Board Meeting Handout
Tentative Decisions
07/28/21 Conceptual framework—elements FASB Board Meeting Handout
Tentative Decisions
07/14/21 Supply chain financing; Agenda consultation; and Goodwill and impairment Joint FASB/IASB Educational Meeting Tentative Decisions
07/14/21 Disclosure framework: disclosure—interim reporting FASB Board Meeting Handout
Tentative Decisions
07/14/21 Disclosure framework: disclosure review—inventory FASB Board Meeting Handout
Tentative Decisions
07/14/21 Agenda decision—troubled debt restructurings (TDRs) FASB Board Meeting Handout
Tentative Decisions
07/14/21 Agenda decision—accounting for acquired financial assets FASB Board Meeting Handout
Tentative Decisions
07/14/21 Codification improvements—financial instruments—credit losses (vintage disclosure: gross writeoffs and gross recoveries) FASB Board Meeting Handout
Tentative Decisions
06/30/21 Leases (Topic 842): Lessors—Leases with Variable Lease Payments FASB Board Meeting Handout
Tentative Decisions
06/30/21 Disclosure of Supplier Finance Programs Involving Trade Payables FASB Board Meeting Handout
Tentative Decisions
06/24/21   Financial Accounting Standards Advisory Council Meeting Handout
06/23/21 Identifiable intangible assets and subsequent accounting for goodwill FASB Board Meeting Handout
Tentative Decisions
06/22/21   Private Company Council Meeting Meeting Materials
06/21/21   Private Company Council Meeting Meeting Materials
06/02/21 Conceptual framework—elements FASB Board Meeting Handout
Tentative Decisions
05/26/21 Fair value measurement of equity securities subject to contractual sale restrictions FASB Board Meeting Handout
Tentative Decisions
05/26/21 Disclosures by business entities about government assistance FASB Board Meeting Handout
Tentative Decisions
05/26/21 Improving the accounting for asset acquisitions and business combinations FASB Board Meeting Handout
Tentative Decisions
05/25/21   Investor Advisory Committee Meeting
 
05/20/21   Public Roundtable Meeting on Credit Losses Handout
 
05/13/21   Small Business Advisory Committee Meeting Handout
 
05/12/21 Segment reporting FASB Board Meeting Handout
Tentative Decisions
05/12/21 Conceptual framework—elements FASB Board Meeting Handout
Tentative Decisions
04/21/21 Conceptual framework—elements FASB Board Meeting Handout
Tentative Decisions
04/20/21   Private Company Council Meeting Meeting Materials
04/14/21 Leases (Topic 842)—lessors—leases with variable lease payments FASB Board Meeting Handout
Tentative Decisions
04/14/21 Leases (Topic 842)—discount rate for lessees that are not public business entities FASB Board Meeting Handout
Tentative Decisions
04/14/21 Simplifying the balance sheet classification of debt FASB Board Meeting Handout
Tentative Decisions
04/08/21   Financial Accounting Standards Advisory Council Meeting Handout
04/07/21 Identifiable intangible assets and subsequent accounting for goodwill FASB Board Meeting Handout
Tentative Decisions
 
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