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.
Scheduled Meetings
Wednesday, October 24
FASB Board Meeting, 9:00 a.m. EDT
  1. Simplifying the balance sheet classification of debt. The Board will continue its redeliberations, focusing on recent stakeholder feedback on unused long-term financing arrangements.
  2. Accounting for certain identifiable assets in a business combination and subsequent accounting for goodwill for public business entities and not-for-profits. The Board will discuss the results of staff research and analysis on a potential project on accounting for goodwill and certain intangible assets. The Board will decide whether the potential project meets the criteria to be added to the agenda.
  3. Codification improvements—financial instruments—credit losses. The Board will discuss feedback received on its August 2018 proposed Accounting Standards Update, Codification Improvements to Topic 326, Financial Instruments—Credit Losses. The Board also will decide whether to proceed with drafting a final Update for vote by written ballot.
  4. Open discussion. If necessary, the Board will discuss minor issues on technical projects or administrative matters.

Register to observe meeting in person
Thursday, November 1
Meeting with the FASB Transition Resource Group for Credit Losses, 9:00 a.m. – 3:00 p.m. EDT

This meeting may be observed in person at the FASB offices (registration required) or through a video webcast.
The transition resource group will meet with the Board to discuss issues that might arise when companies and organizations implement Accounting Standards Update No. 2016-13, Financial Instruments—Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments.
Specific issue related materials will be posted to the FASB website in advance of the meeting.

Register to observe meeting in person
2018 Tentatively Scheduled Meetings
October 31 FASB Board Meeting
November 7 FASB Board Meeting
November 8 Small Business Advisory Committee Meeting
November 14 FASB Board Meeting
November 28 FASB Board Meeting