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.
 
The meetings will be audio webcast and archived on the FASB website for 90 days following the meeting.
 
2021
Scheduled Meetings
Monday,
June 21
Meeting of the Private Company Council (PCC),
2:00 – 3:25 p.m. EDT


PCC members and the FASB members will discuss:
  1. An update on PCC town hall and outreach meetings
  2. The Board’s project on disclosure framework: disclosures—interim reporting
  3. The Board’s project on identifiable intangible assets and subsequent accounting for goodwill
  4. The Board’s project on disclosures by business entities about government assistance
  5. Other matters.
This meeting will be live streamed on the FASB website. To access the webcast, go to Attend a Meeting Remote (live webcast) option on the Upcoming Meetings section of the FASB website.
Tuesday,
June 22
Meeting of the Private Company Council (PCC),
10:00 a.m. – 2:10 p.m. EDT


PCC members and the FASB members will discuss:
  1. Profits interests and their interrelationship with partnership accounting
  2. PCC Issue No. 2018-01, “Practical Expedient to Measure Grant-Date Fair Value of Equity-Classified Share-Based Awards”
  3. Current issues in financial reporting
  4. The Board’s project on improving the accounting for asset acquisitions and business combinations
  5. Implementation issues on revenue recognition
  6. Implementation issues on leases, including the Board’s project on discount rate for lessees that are not public business entities
  7. Implementation issues on current expected credit losses (CECL).
This meeting will be live streamed on the FASB website. To access the webcast, go to Attend a Meeting Remote (live webcast) option on the Upcoming Meetings section of the FASB website.
Wednesday,
June 23
FASB Board Meeting, 10:00 a.m. EDT
  1. Identifiable intangible assets and subsequent accounting for goodwill. The Board will discuss the impairment model for the subsequent accounting for goodwill including the level at which goodwill is tested for impairment, frequency of testing, and the triggering event assessment.
  2. Open discussion. If necessary, the Board will discuss minor issues on technical projects or administrative matters.
This meeting will be live streamed on the FASB website. To access the webcast, go to Attend a Meeting Remote (live webcast) option on the Upcoming Meetings section of the FASB website.
Thursday,
June 24
Financial Accounting Standards Advisory Council Meeting,
10:30 a.m. – 3:00 p.m. EDT


The Advisory Council will meet to discuss:
  1. Financial accounting implications: critical audit matters
  2. Implementation of leases.
The Advisory Council also will hear highlights from:
  1. The FASB chair
  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 meeting will be available for public observation. The Advisory Council will hold a break-out group session from 11:00 a.m. – 12:00 p.m. The break-out group session will not be available for public observation; however, the Advisory Council will discuss a summary of the break-out group discussion in the general session scheduled to begin at 1:00 p.m.

This meeting will be live streamed on the FASB website. To access the webcast, go to Attend a Meeting Remote (live webcast) option on the Upcoming Meetings section of the FASB website.
2021 Tentatively Scheduled Meetings
June 30 FASB Board Meeting
July 14 FASB Board Meeting
July 21 FASB Board Meeting
July 23 Joint FASB/IASB Board Meeting
July 28 FASB Board Meeting