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
Tuesday,
April 20
Meeting of the Private Company Council (PCC),
10:00 a.m. – 2:20 p.m. EDT


PCC members and the FASB members will discuss:
  1. An update on PCC town hall and outreach meetings
  2. FASB Accounting Standards Update No. 2021-03, Intangibles—Goodwill and Other (Topic 350): Accounting Alternative for Evaluating Triggering Events
  3. Profits interests and their interrelationship with partnership accounting
  4. Current issues in financial reporting, focusing on potential financial reporting effects of the COVID-19 pandemic
  5. FASB’s 2021 agenda consultation
  6. PCC Issue No. 2018-01, “Practical Expedient to Measure Grant-Date Fair Value of Equity-Classified Share-Based Awards”
  7. FASB’s post-implementation review—revenue recognition
  8. FASB’s project on disclosure of supplier finance programs involving trade payables
  9. FASB’s project on simplifying the balance sheet classification of debt.
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,
April 21
FASB Board Meeting, 9:00 a.m. EDT 
  1. Conceptual framework—elements. The Board will continue redeliberations on proposed Chapter 4 of FASB Concepts Statement No. 8, Conceptual Framework for Financial Reporting, by discussing the definition of an asset.
  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.
2021 Tentatively Scheduled Meetings
April 28 FASB Board Meeting
May 5 FASB Board Meeting
May 12 FASB Board Meeting
May 13 Small Business Advisory Committee Meeting
May 19 FASB Board Meeting
May 25 Investor Advisory Committee Meeting  
May 26 FASB Board Meeting