PRIVATE COMPANY COUNCIL (PCC)

PCC MEETING SCHEDULE

2023

The PCC meetings will be video-webcast live www.fasb.org
 
Those interested in observing the meeting in person (except virtual meetings as noted) must reserve a seat in advance, as seating is limited.
  • Tuesday, April 25, 2023 (virtual only) (Norwalk)
  • Thursday, June 22, and Friday, June 23, 2023 (Norwalk)
  • Monday, September 11, and Tuesday, September 12, 2023 (includes meetings with TIC) (Norwalk)
  • Thursday, December 14, and Friday, December 15, 2023 (Norwalk)

PCC OUTREACH MEETINGS

Upcoming PCC Town Hall and Liaison Meetings:
  • Tuesday, June 7, 2022, Town Hall Meeting, Part I & II (AICPA ENGAGE 2022 Conference and the National Advanced Accounting and Auditing Technical Symposium (NAAATS)) (in person)
 

PCC OUTREACH MEETINGS ARCHIVE

Prior PCC Town Hall and Liaison Meetings:
  • Friday, October 15, 2021, Auditing Standards Board/Auditing Issues Task Force Liaison Meeting (virtual)
  • Wednesday, August 25, 2021 AICPA G400 Community Town Hall Meeting (virtual)
  • Monday, July 26, 2021 Town Hall Meeting, Part I & II (AICPA ENGAGE 2020 Conference and the National Advanced Accounting and Auditing Technical Symposium (NAAATS)) (hybrid)
  • Thursday, April 29, 2021, Risk Management Association’s Accounting and Tax Committee Liaison Meeting (virtual)
  • Tuesday, October 6, 2020, Auditing Standards Board/Auditing Issues Task Force Liaison Meeting (virtual)
  • Tuesday, September 8, 2020, Surety Industry Outreach Meeting (virtual)
  • Wednesday, July 22, 2020, Town Hall Meeting, Part I & II (AICPA ENGAGE 2020 Conference and the National Advanced Accounting and Auditing Technical Symposium (NAAATS)) (virtual)
  • Thursday, October 24, 2019, Town Hall Meeting (the California Society of CPA’s Accounting & Auditing Conference, Burbank, CA)
  • Tuesday, August 13, 2019, Town Hall Meeting [the American Accounting Association (AAA) meeting, San Francisco, CA
  • Tuesday, August 13, 2019, Town Hall Meeting National Venture Capital Association (NVCA) meeting (San Francisco, CA)
  • Tuesday, June 11, 2019, Town Hall Meeting (AICPA ENGAGE 2019), Las Vegas, NV
  • Friday, October 26, 2018 Town Hall Meeting (Hosted by Risk Management Association (RMA) Philadelphia, PA)
  • Thursday, June 21, 2018 FASB and PCC Town Hall Meeting (Montana Society of CPAs), Missoula, MT
  • Tuesday, June 12, 2018 Town Hall Meeting (National Advanced Accounting and Auditing Technical Symposium (NAATS)), Las Vegas, NV
  • Thursday, August 31, 2017 Remarks of FASB Chairman Russell G. Golden at the Private Company Town Hall hosted at the Georgia Society of CPAs 2017 Southeastern Accounting Show in Atlanta, GA
    Complete Text of Speech
  • Tuesday, June 13, 2017 Town Hall Meeting (National Advanced Accounting and Auditing Technical Symposium (NAATS)), Las Vegas, NV
    Part 1–Download Video | Part 2–Download Video
  • Friday, July 22, 2016 Town Hall Meeting (National Advanced Accounting and Auditing Technical Symposium (NAATS))
    Download Video
  • Monday, June 13, 2016 Town Hall Meeting (Baruch College, New York, NY)
    Download Slide Presentation  |  Download Audio
  • Wednesday, November 18, 2015 Town Hall Meeting (in conjunction with the AICPA Controllers' Conference, Orlando, FL)
    Download Audio
  • Tuesday, July, 14, 2015 Town Hall Meeting (in conjunction with the AICPA NAAATS Conference, Baltimore, MD)
    Video
  • Tuesday, April, 28, 2015 Town Hall Meeting (Southern Methodist University, Dallas, TX)
    Download Audio
  • Thursday, July, 10, 2014 Town Hall Meeting (Bellagio, Las Vegas, NV)
    Download Audio
  • Thursday, May 8, 2014 Town Hall Meeting (University of Washington, Seattle, WA)
    Download Audio
  • Monday, November 4, 2013 Town Hall Meeting (Ohio State University, Columbus, OH)
    Download Audio

PCC MEETING MATERIALS

Tuesday, September 12, 2023
  • Agenda
  • Meeting Memos and Slide Presentations:
    • Opening Remarks—No materials expected
    • Topic 1: Town Hall/Liaison Meeting Update—Presentation
    • Topic 2: Summary of Meeting with the AICPA’s Technical Issues Committee Held on September 11, 2023—No materials expected
    • Topic 3: Stock Compensation Disclosures—No materials expected
    • Topic 4: Accounting for and Disclosure of Crypto Assets—Presentation
    • Topic 5: Leases—Update on Post-Implementation Review—No materials expected
    • Topic 6: Improvements to Income Tax Disclosures—Memo
    • Topic 7: Other Business—No materials expected
  • Meeting Recap
  • Minutes
Thursday, June 22, 2023, and Friday, June 23, 2023
  • Agenda
  • Meeting Memos and Slide Presentations:
    • Opening Remarks—No materials expected
    • Topic 1: Town Hall/Liaison Meeting Update—Presentation (Day 1)
    • Topic 2: Scope Application of Profits Interest Awards—Proposed Update
    • Topic 3: Accounting for Government Grants—No materials expected
    • Topic 4: Improvements to Income Tax Disclosures—Presentation (Day 1)
    • Topic 5: Disclosure Improvements in Response to the SEC’s Release on Disclosure Update and Simplification—Memo
    • Topic 6: Definition of a Derivative—Presentation (Day 2)
    • Topic 7: Accounting for and Disclosure of Software Costs—Memo and Presentation (Day 2)
    • Topic 8: Stock Compensation Disclosures—No materials expected
    • Topic 9: Leases—Implementation—No materials expected
    • Topic 10: Credit Losses—Implementation—Presentation (Day 2)
    • Topic 11: Other Business—No materials expected
  • Meeting Recap
  • Minutes
Tuesday, April 25, 2023
  • Agenda
  • Meeting Memos and Slide Presentations:
    • Opening Remarks—No materials expected
    • Topic 1: Town Hall/Liaison Meeting Report—Presentation
    • Topic 2: Disaggregation—Income Statement Expenses—Presentation
    • Topic 3: Leases—Implementation, including Leases—Common Control Arrangements—Final Update and Presentation
    • Topic 4: Accounting for and Disclosure of Software Costs—Memo
    • Topic 5: Joint Venture Formations—Presentation
    • Topic 6: Accounting for and Disclosure of Crypto Assets—Proposed Update and Presentation
    • Topic 7: Stock Compensation Disclosures—No materials expected
    • Topic 8: Credit Losses—Implementation—No materials expected
    • Topic 9: Other Business—No materials expected
  • Meeting Recap
  • Minutes
Friday, December 16, 2022
  • Agenda
  • Meeting Memos and Slide Presentations:
    • Opening Remarks—No materials expected
    • Topic 1: Town Hall/Liaison Meeting Report—Presentation
    • Topic 2: Summary of Meeting with the AICPA’s Technical Issues Committee Held on December 15, 2022—No materials expected
    • Topic 3: Leases—Implementation—Presentation
    • Topic 4: Profits Interests—December 14, 2022 Board Meeting Handout
    • Topic 5: Revenue—Post-Implementation Review—Memo and Appendix
    • Topic 6: Accounting for Government Grants, Invitation to Comment—Presentation
    • Topic 7: Accounting for and Disclosure of Software Costs—Presentation
    • Topic 8: Accounting for and Disclosure of Crypto Assets—Presentation
    • Topic 9: Other Business—No materials expected
  • Meeting Recap
  • Minutes
Thursday, September 22, 2022, and Friday, September 23, 2022
  • Agenda
  • Meeting Memos and Slide Presentations:
    • Opening Remarks—No materials expected
    • Topic 1: Town Hall/Outreach Meeting Update—No materials expected
    • Topic 2: Profits Interests—Memo
    • Topic 3: Targeted Improvements to Income Tax Disclosures—Memo
    • Topic 4: Accounting for and Disclosure of Certain Crypto Assets—Memo
    • Topic 5: Accounting for and Disclosure of Software Costs—Memo and Presentation
    • Topic 6: Conceptual Framework: The Reporting Entity; Recognition and Derecognition—Presentation
    • Topic 7: Leases—Implementation—Memo
    • Topic 8: Stock Compensation Disclosures—No materials expected
    • Topic 9: Other Business—No materials expected
  • Meeting Recap
  • Minutes

Thursday, June 23, 2022, and Friday, June 24, 2022
  • Agenda
  • Meeting Memos and Slide Presentations:
    • Opening Remarks—No materials expected
    • Topic 1: Town Hall/Outreach Meeting Update—No materials expected
    • Topic 2: Accounting for and Disclosure of Digital Assets—Memo and Presentation
    • Topic 3: EITF Issue No. 21-A, “Accounting for Investments in Tax Credit Structures Using the Proportional Amortization Method”—Presentation
    • Topic 4: Other Business—No materials expected
    • Topic 5: Identifiable Intangible Assets and Subsequent Accounting for Goodwill—Presentation (Revised 06/20/22)
    • Topic 6: Disaggregation—Income Statement Expenses—Memo
    • Topic 7: Agenda Consultation—No materials expected
    • Topic 8: Leases—Implementation Issues—No materials expected
    • Topic 9: Accounting for Environmental Credit programs—Presentation (Revised 06/20/22)
    • Topic 10: Stock Compensation Disclosures—No materials expected
  • Meeting Recap
  • Minutes

Thursday, April 21, 2022, and Friday, April 22, 2022
  • Agenda (Updated 04/21/22)
  • Meeting Memos and Slide Presentations:
    • Opening Remarks—No materials expected
    • Topic 1: Town Hall/Outreach Meeting Update—No materials expected
    • Topic 2: Profits Interests (and Interrelationship with Partnership Accounting)—Memo
    • Topic 3: Leases—Implementation Issues—No materials expected
    • Topic 4: Credit Losses (CECL)—Presentation (see compiled)—Presentation
    • Topic 5: Current Issues in Financial Reporting—No materials expected
    • Topic 6: Agenda Consultation—Presentation
    • Topic 7: Accounting for Government Grants, Invitation to Comment—Memo
    • Topic 8: Accounting for and Disclosures of Intangibles—Memo
    • Topic 9: Accounting for Financial Instruments with ESG-Linked Features and Accounting for Regulatory Credits—Presentation
    • Topic 10: Reference Rate Reform—Deferral of the Sunset Date of Topic 848—Presentation
  • Meeting Recap
  • Minutes

Friday, December 17, 2021
  • Agenda
  • Meeting Memos and Slide Presentations:
    • Opening Remarks—No materials expected
    • Topic 1: Town Hall/Outreach Meeting Planning—No materials expected
    • Topic 2:  Profits Interests (and Interrelationship with Partnership Accounting)—Memo
    • Topic 3:  Agenda Consultation—Presentation and Handout for December 15, 2021 FASB Board Meeting
    • Topic 4:  Share-Based Payment Disclosures—Memo
    • Topic 5:  Joint Venture Formations—Presentation
    • Topic 6:  Leases—No materials expected
    • Topic 7:  Current Issues in Financial Reporting—No materials expected
  • Meeting Recap
  • Minutes

Thursday, December 16, 2021
Joint Session of the PCC and the Small Business Advisory Committee
Tuesday, September 28, 2021
Monday, June 21, and Tuesday, June 22, 2021
  • Agenda
  • Meeting Memos and Slide Presentations:
    • Opening Remarks—No materials expected
    • Topic 1: Town Hall/Outreach Meeting Update—No materials expected
    • Topic 2:  Disclosure Framework: Disclosures—Interim Reporting—Presentation
    • Topic 3:  Identifiable Intangible Assets and Subsequent Accounting for Goodwill—Presentation
    • Topic 4:  Disclosures by Business Entities about Government Assistance—Memo and Presentation
    • Open Discussion/Other Business—No materials expected
    • Topic 5:  Profits Interests and Their Interrelationship with Partnership Accounting—Presentation
    • Topic 6:  PCC Issue No. 2018-01, “Practical Expedient to Measure Grant-Date Fair Value of Equity-Classified Share-Based Awards”— Memo and  Staff Draft ASU
    • Topic 7:  Current Issues in Financial Reporting—No materials expected
    • Topic 8:  Improving the Accounting for Asset Acquisition and Business Combinations (Phase 3 of the Definition of a Business project)—Memo  and Presentation
    • Topic 9:  Revenue—Post-Implementation Review—No materials expected
    • Topic 10:  Leases—Implementation Issues and Discount Rate for Lessees That Are Not Public Business Entities—Presentation
    • Topic 11:  CECL—Post-Implementation Review— Presentation
  • Meeting Recap
  • Minutes
Tuesday, April 20, 2021
  • Agenda  (Revised 04/16/21)
  • Meeting Memos and Slide Presentations:
    • Opening Remarks—No materials expected
    • Topic 1: Town Hall/Outreach Meeting Update—No materials expected
    • Topic 2: Goodwill—Triggering Event Assessment Alternative for Private Companies and Not-For-Profit Entities—Final Accounting Standards Update
    • Topic 3:  Profits Interests and Their Interrelationship with Partnership Accounting—Memo
    • Topic 4:  Current Issues in Financial Reporting—No materials expected
    • Topic 5:  Agenda Consultation—Memo  and Appendix to the Memo and Presentation
    • Topic 6:  PCC Issue No. 2018-01, “Practical Expedient to Measure Grant-Date Fair Value of Equity-Classified Share-Based Awards”— Memo  and comment letter summary memo from the December 2020 PCC meeting
    • Topic 7:  Revenue—Post-Implementation Review—Memo  and Presentation
    • Topic 8:  Disclosure of Supplier Finance Programs Involving Trade Payables—Presentation
    • Topic 9:  Simplifying the Balance Sheet Classification of Debt
    • Topic 10: Leases (Topic 842)—Discount Rate for Lessees That Are Not Public Business Entities—Board meeting handout  and  Tentative Board Decisions
  • Meeting Recap
  • Minutes
Thursday, December 3, 2020
  • Agenda
  • Meeting Memos and Slide Presentations:
    • Opening Remarks—No materials expected
    • Topic 1: Profits Interests and Their Interrelationship with Partnership Accounting—No materials expected
    • Topic 2: Current Issues in Financial Reporting:
    • Topic 3: Identifiable Intangible Assets and Subsequent Accounting for Goodwill—Presentation  (compiled with Topic 7)
    • Topic 4: PCC Issue No. 2018-01, Practical Expedient to Measure Grant-Date Fair Value of Equity-Classified Share-Based Awards—Memo )
    • Topic 5: Implementation Issues—Revenue (including the proposed Update on the Practical Expedient for Private Company Franchisors)—Materials may be provided later pending a tentatively scheduled Board meeting on December 9, 2020
    • Topic 6: Implementation Issues—Leases—No materials expected
    • Topic 7: Disclosure Review—Share-Based Payments—Presentation  (compiled with Topic 3)
  • Meeting Recap
  • Minutes
Tuesday, September 22, 2020
  • Agenda
  • Meeting Memos and Slide Presentations:
    • Opening Remarks—No materials expected
    • Topic 1: Town Hall/Outreach Meeting Update—No materials expected
    • Topic 2: Summary of Meeting with the AICPA’s Technical Issues Committee Held on September 21, 2020—No materials expected
    • Topic 3: Implementation Issues—Revenue—Presentation (compiled with Topics 4 and 6)
    • Topic 4: Implementation Issues—Leases—Presentation (compiled with Topics 3 and 6)
    • Topic 5: Profits Interests and Their Interrelationship with Partnership Accounting—No materials expected
    • Topic 6: Disclosure Framework: Disclosure Review—Income Taxes—Presentation (compiled with Topics 3 and 4) and Memo
    • Topic 7: Current Issues in Financial Reporting—Focus on potential financial reporting effects of COVID-19 pandemic—No materials expected 
  • Meeting Recap
  • Minutes
Thursday, June 25, 2020
  • Agenda
  • Meeting Memos and Slide Presentations:
    • Opening Remarks—No materials expected
    • Topic 1: Town Hall Update—No materials expected
    • Topic 2: PCC Issue No. 2018-01, “Practical Expedient to Measure Grant-Date Fair Value of Equity-Classified Share-Based Awards”—No materials expected
    • Topic 3: Revenue from Contracts with Customers (Topic 606) and Leases (Topic 842): Effective Dates for Certain Entities—No materials expected
    • Topic 4: Distinguishing Liabilities from Equity—Presentation
    • Topic 5: Current Issues in Financial Reporting—No materials expected
    • Topic 6: Profits Interests and Their Interrelationship with Partnership Accounting—Presentation   and Memo
  • Meeting Recap
  • Minutes
Friday, April 17, 2020

PCC MEETING MATERIALS ARCHIVE

[2019]     [2018]     [2017]     [2016]     [2015]     [2014]     [2013]     [2012]


Tuesday, December 17, 2019
Joint Session of the PCC and the Small Business Advisory Committee Monday, December 16, 2019
  • Agenda
  • Meeting Memos and Slide Presentations:
    • Agenda Topic 1: Town Hall Update—No materials expected
    • Agenda Topic 2: PCC Issue No. 2018-01, “Practical Expedient to Measure Grant-Date Fair Value of Equity-Classified Share-Based Awards”—Memo
    • Agenda Topic 3: Identifiable Intangible Assets and Subsequent Accounting for Goodwill—Presentation
    • Agenda Topic 4: Distinguishing Liabilities from Equity—Presentation and Board Handout
    • Agenda Topic 5: EITF Issue No. 19-C on Warrant Modifications—Presentation
    • Agenda Topic 6: Simplifying the Balance Sheet Classification of Debt—Presentation
  • Meeting Recap
  • Minutes
Wednesday September 11, 2019
  • Agenda
  • Meeting Memos and Slide Presentations:
    • Agenda Topic 1: Town Hall Update—No materials expected
    • Agenda Topic 2: Effective Dates (consideration for private companies, not-for-profit organizations, and small public companies)—Presentation and proposed Update
    • Agenda Topic 3: Reference Rate Reform: Facilitation of the Effects of the Interbank Offered Rate Transition on Financial Reporting—Meeting Handout  and proposed Update
    • Agenda Topic 4: Distinguishing Liabilities from Equity (Including Convertible Debt)—Presentation and proposed Update
    • Agenda Topic 5: Implementation Topics—Leases—No materials expected
    • Agenda Topic 6: Identifiable Intangible Assets and Subsequent Accounting for Goodwill—Presentation and ITC
    • Agenda Topic 7: Simplifying the Balance Sheet Classification of Debt—Presentation and Board Meeting Handout (July 31, 2019)
    • Agenda Topic 8: PCC Issue No. 2018-01, “Practical Expedient to Measure Grant-Date Fair Value of Equity-Classified Share-Based Awards”— Memo
  • Meeting Recap
  • Minutes
Monday, June 24, 2019, and Tuesday, June 25, 2019
  • Agenda
  • Meeting Memos and Slide Presentations:
    • Agenda Topic 1: Town Hall Update—No materials expected
    • Agenda Topic 2: Implementation Topics—Leases—No materials expected
    • Agenda Topic 3: Identifiable Intangible Assets and Subsequent Accounting for Goodwill—Presentation
    • Agenda Topic 4: Effective Dates—Presentation
    • Agenda Topic 5: Reference Rate Reform: Facilitation of the Effects of the Interbank Offered Rate Transition on Financial Reporting—Presentation
    • Agenda Topic 6: Implementation Topic—Current Expected Credit Losses (CECL)—Presentation
    • Agenda Topic 7: Simplifications to Accounting for Income Taxes—Presentation & Proposed Update
    • Agenda Topic 8: Emerging Issues Task Force (EITF) Update—No materials expected
    • Agenda Topic 9: Implementation Topic—Revenue—No materials expected
    • Agenda Topic 10: PCC Issue No. 2018-01, “Practical Expedient to Measure Grant-Date Fair Value of Equity-Classified Share-Based Awards”— Presentation
    • Open Discussion—No materials expected
  • Meeting Recap
  • Minutes
Monday, April 1, 2019, and Tuesday, April 2, 2019
  • Agenda
  • Meeting Memos and Slide Presentations:
    • Agenda Topic 1:  PCC Issue No. 2018-01, “Practical Expedient to Measure Grant-Date Fair Value of Equity-Classified Share-Based Awards”—Paper  (also for Day 2 of Public Session)
    • Agenda Topic 2: Town Hall Update—No materials expected
    • Agenda Topic 3: Implementation Topics—Leases—Presentation
    • Agenda Topic 4: Implementation Topics—Revenue—No materials expected
    • Agenda Topic 5: Distinguishing Liabilities from Equity—Presentation
    • Agenda Topic 6: Government Assistance Disclosures—No materials expected
    • Agenda Topic 7: Financial Performance Reporting—Disaggregation of Performance Information—Presentation
    • Agenda Topic 8: Simplifying the Balance Sheet Classification of Debt—Paper
    • Agenda Topic 9: Disclosure Framework: Disclosure Review—Income Taxes—Presentation
    • Agenda Topic 10: Disclosure—Codifying SEC Disclosures—Presentation
    • Open Discussion—No materials expected
  • Meeting Recap
  • Minutes
Tuesday, December 11, 2018
  • Agenda
  • Meeting Memos and Slide Presentations:
    • Agenda Topic 1: Oversight Committee—PCC Review Discussion—No materials expected
    • Agenda Topic 2: Town Hall Update—No materials expected
    • Agenda Topic 3: Government Assistance Disclosures—Presentation
    • Agenda Topic 4: Goodwill and Certain Identifiable Intangible Assets—Paper
    • Agenda Topic 5: Distinguishing Liabilities from Equity—No materials expected
    • Agenda Topic 6: Research Project—Consideration of Certain Public Company Disclosures for Codification—Paper
    • Agenda Topic 7: Share-Based Payments—Paper
    • Open Discussion—No materials expected
  • Meeting Recap
  • Minutes
Tuesday, October 9, 2018
  • Agenda
  • Meeting Memos and Slide Presentations:
    • Agenda Topic 1: Consolidation Targeted Improvements to Related Party Guidance for Variable Interest Entities—No materials expected
    • Agenda Topic 2: Lessor Narrow-Scope Improvements—No materials expected
    • Agenda Topic 3: Distinguishing Liabilities from Equity— Presentation
    • Agenda Topic 4: Disclosure Framework: Disclosure Review—Income Taxes—Paper
    • Agenda Topic 5: Employee Share-Based Compensation—No materials expected
    • Open Discussion—No materials expected
  • Meeting Recap
  • Minutes
Tuesday, June 26, 2018
  • Agenda
  • Meeting Memos and Slide Presentations:
    • Agenda Topic 1: Town Hall Update—No materials expected
    • Agenda Topic 2: Cloud Computing
    • Agenda Topic 3: Employee Share-Based Compensation—No materials expected
    • Agenda Topic 4: Revenue Recognition—No materials expected
    • Open Discussion—No materials expected
  • Meeting Recap
  • Minutes
Friday, April 20, 2018
  • Agenda
  • Meeting Memos and Slide Presentations:
    • Agenda Topic 1: Collaborative Arrangement—No materials expected
    • Agenda Topic 2: Consolidations—No materials expected
    • Agenda Topic 3: Cloud Computing
    • Agenda Topic 4: Employee Share-Based Compensation—No materials expected
    • Open Discussion—No materials expected
  • Meeting Recap
  • Minutes
Friday, December 8, 2017 Tuesday, September 19, 2017 Tuesday, July 11, 2017 Tuesday, April 4, 2017 Tuesday, December 13, 2016 Friday, September 30, 2016 Tuesday, July 19, 2016 Tuesday, April 12, 2016 Friday, December 4, 2015 Friday, September 25, 2015 Tuesday, July 21, 2015 Tuesday, May 5, 2015 Friday, February 13, 2015 Thursday, December 11, 2014 Tuesday, September 16, 2014 Tuesday, July 15, 2014 Tuesday, April 29, 2014 Tuesday, January 28, 2014
  • Agenda
  • Issue Summaries
    • PCC Issue No. 13-01A , "Accounting for Identifiable Intangible Assets in a Business Combination," Issue Summary No. 1, Supplement No. 3
    • PCC Issue No. 13-02 , "Applying Variable Interest Entity Guidance to Common Control Leasing Arrangements," Issue Summary No. 1, Supplement No. 2
    • PCC Issue No. 13-03B , "Accounting for Certain Receive-Variable, Pay-Fixed Interest Rate Swaps—Combined Instruments Approach," Issue Summary No. 1, Supplement No. 2.
  • Media Meeting Recap
  • Minutes
Tuesday, November 12, 2013 Monday, September 30, 2013 and Tuesday, October 1, 2013
  • Agenda
  • Issue Summaries
    • PCC Issue No. 13-01A , "Accounting for Identifiable Intangible Assets in a Business Combination," Issue Summary No. 1, Supplement No. 1
    • PCC Issue No. 13-01A , "Accounting for Identifiable Intangible Assets in a Business Combination," Issue Summary No. 1, Supplement No. 2 (Common Issues)
    • PCC Issue No. 13-01B , "Accounting for Goodwill Subsequent to a Business Combination," Issue Summary No. 1, Supplement No. 1
    • PCC Issue No. 13-01B , "Accounting for Goodwill Subsequent to a Business Combination," Issue Summary No. 1, Supplement No. 2 (Common Issues)
    • PCC Issue No. 13-03 , "Accounting for Certain Receive-Variable, Pay-Fixed Interest Rate Swaps," Issue Summary No. 1, Supplement No. 1
  • Minutes
Monday, July 15 and Tuesday, July 16, 2013
  • Agenda
  • Issue Summaries
    • PCC Issue No. 13-02 , "Applying Variable Interest Entity Guidance to Common Control Leasing Arrangements," Issue Summary No. 1 REVISED
    • PCDMF Memo 2 , Invitation to Comment, Comment Letter Analysis
    • PCDMF Memo 3 , Invitation to Comment, Guide Deliberations and Decision
  • Minutes
Monday, May 6 and Tuesday, May 7, 2013
  • Agenda
  • Issue Summaries
    • Private Company Council (PCC) Issue No. 1 , "Accounting for Identifiable Intangible Assets in a Business Combination and Subsequent Accounting for Goodwill," Issue Summary No. 1
    • PCC Issue No. 13-02 , "Applying Variable Interest Entity Guidance to Common Control Leasing Arrangements," Issue Summary No. 1
    • PCC Issue No. 13-03 , "Accounting for Receive-Variable, Pay-Fixed Interest Rate Swaps," Issue Summary No. 1
Tuesday, February 12, 2013 Thursday, December 6, 2012

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