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.

Scheduled Meetings
December 5
Financial Accounting Standards Advisory Council Meeting,
8:30 a.m. – 3:00 p.m. EST

The Advisory Council will meet to discuss:
  1. Disclosure framework: disclosure review—interim reporting
  2. Impact of technology: current and potential future financial reporting.
The Advisory Council will also hear highlights from
  1. The FASB Chairman
  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 1:00 p.m. – 2:15 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 2:15 p.m.

Register to observe meeting in person
December 11
FASB Board Meeting, 9:00 a.m. EST
  1. Distinguishing liabilities from equity (including convertible debt). The Board will discuss comments received on its July 2019 proposed Accounting Standards Update, Debt—Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging—Contracts in Entity’s Own Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity, and begin redeliberations.
  2. Segment reporting. The Board will discuss the preparer feedback received from the 2019 disclosure study and discuss next steps for the project.
  3. Financial performance reporting—disaggregation of performance information. The Board will discuss feedback received from stakeholder outreach on the internal view approach to disaggregation. The Board also will discuss the path forward for the project.
  4. Open discussion. If necessary, the Board will discuss minor issues on technical projects or administrative matters.
Register to observe meeting in person
2019 Tentatively Scheduled Meetings
December 16 Private Company Council Meeting
December 17 Joint Meeting with the Private Company Council and the Small Business Advisory Committee
December 17 Small Business Advisory Committee Meeting
2020 Tentatively Scheduled Meetings
January 8 FASB Board Meeting
January 15 FASB Board Meeting
January 22 FASB Board Meeting
January 29 FASB Board Meeting