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.

 
2019
Scheduled Meetings
Wednesday,
October 16
FASB Board Meeting, 9:00 a.m. EDT
  1. Credit losses, hedging, and leases—effective dates for private companies, not-for-profit organizaions, and small public companies. The Board will discuss comments received on its August 2019 proposed Accounting Standards Update, Financial Instruments—Credit Losses (Topic 326), Derivatives and Hedging (Topic 815), and Leases (Topic 842): Effective Dates, and whether to proceed to a draft of a final Accounting Standards Update for vote by written ballot.
  2. Insurance—effective date. The Board will discuss comments received on its August 2019 proposed Accounting Standards Update, Financial Services—Insurance (Topic 944): Effective Date, and whether to proceed to a draft of a final Accounting Standards Update for vote by written ballot.
  3. Hedging—last-of-layer method. The Board will discuss issues related to accounting for multiple-layer hedging strategies and fair value hedge basis adjustments within the last-of-layer method.
  4. Open discussion. If necessary, the Board will discuss minor issues on technical projects or administrative matters.
Register to observe meeting in person
 
Friday,
November 15
[Revised 10/04/19]
Public Roundtable Meetings on the Board’s Invitation to Comment, Identifiable Intangible Assets and Subsequent Accounting for Goodwill
 
FASB Offices
401 Merritt 7
Norwalk, CT 06856

 
Session times:
8:30 a.m. – 11:30 a.m. EST (Goodwill)
12:30 p.m. – 3:30 p.m. EST (Goodwill and Intangible Assets)

The FASB will host public roundtable meetings to discuss the feedback received on its July 2019 Invitation to Comment, Identifiable Intangible Assets and Subsequent Accounting for Goodwill. The meetings will provide an opportunity for those that have submitted a comment letter to discuss the Invitation to Comment with Board members in further detail. The morning session mainly will focus on goodwill and the afternoon session will include discussions on both goodwill and intangible assets. To ensure that a variety of perspectives is represented, the Board is seeking participation from preparers, auditors, investors, and others.
 
Those who have not yet submitted a comment letter and wish to participate in the sessions must submit written comments by October 7, 2019.
 
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 90 days following the meeting.

More information on this project is available on the Identifiable Intangible Assets and Subsequent Accounting for Goodwill project page.
 
2019 Tentatively Scheduled Meetings
October 23 FASB Board Meeting
October 30 FASB Board Meeting