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.


2022
Scheduled Meetings
Wednesday,
November 30
FASB Board Meeting, 9:00 a.m. EST

  1. Interim Reporting—Narrow-Scope Improvements. The Board will continue redeliberations on the proposed Accounting Standards Update, Interim Reporting (Topic 270): Disclosure Framework—Changes to Interim Disclosure Requirements, and discuss the form and content of interim financial statements and notes in accordance with GAAP.
  2. Targeted Improvements to Income Tax Disclosures. The Board will discuss recent feedback received from stakeholder outreach and potential improvements to the existing disclosure requirements in Topic 740, Income Taxes, on income taxes paid and the rate reconciliation. In addition, the Board will discuss certain disclosures in the revised proposed Accounting Standards Update, Income Taxes (Topic 740): Disclosure Framework—Changes to the Disclosure Requirements for Income Taxes, which was previously exposed for comment. The Board also will discuss whether to proceed to drafting a proposed Update for vote by written ballot.
  3. 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,
December 1
Emerging Issues Task Force Meeting, 10:00 a.m. – 1:00 p.m. EST

  1. The Task Force will resume deliberations on Issue No. 21-A, “Accounting for Investments in Tax Credit Structures Using the Proportional Amortization Method.”
  2. Other 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.
2022
Tentatively Scheduled Meetings
December 5
FASB Board Meeting
December 6
Financial Accounting Standards Advisory Council Meeting
December 14
FASB Board Meeting
December 16
Meeting of the Private Company Council
December 16
Liaison Meeting with the AICPA Private Companies Practice Section Technical Issues Committee
December 21
FASB Board Meeting
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