PAST FASB MEETINGS

Webcast Recordings and Meeting Documents


Past FASB meeting webcasts and meeting documents are available below. To view or hear a recording, click on the date of the meeting. Recordings are available within 24 hours of the meeting conclusion and remain on the site 90 days following the meeting date.

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Date Topic Meeting Type Meeting Materials
09/23/22
Private Company Council Meeting Meeting Materials
09/22/22
Private Company Council Meeting Meeting Materials
09/21/22 Leases (Topic 842): common control arrangements
FASB Board Meeting Handout
Tentative Decisions
09/21/22 Financial services—insurance (Topic 944): transition for sold contracts FASB Board Meeting Handout
Tentative Decisions
09/21/22 Revenue recognition post-implementation FASB Board Meeting Handout
Tentative Decisions
09/20/22
Financial Accounting Standards Advisory Council Meeting
Handout
09/14/22 Leases
FASB Board Meeting Handout
Tentative Decisions
09/14/22 Joint venture formations FASB Board Meeting Handout
Tentative Decisions
09/13/22
Not-for-Profit Advisory Committee Meeting Handout
08/31/22 Agenda prioritization
FASB Board Meeting Handout
Tentative Decisions
08/31/22 Accounting for and disclosure of crypto assets (formerly accounting for and disclosure of digital assets) FASB Board Meeting Handout
Tentative Decisions
08/31/22 Update on research agenda FASB Board Meeting Handout
07/27/22 Segment reporting
FASB Board Meeting Handout
Tentative Decisions
07/27/22 Disaggregation—income statement expenses FASB Board Meeting Handout
Tentative Decisions
07/27/22 Interim reporting—narrow-scope improvements FASB Board Meeting Handout
Tentative Decisions
07/20/22 Conceptual framework—recognition and derecognition
FASB Board Meeting Handout
Tentative Decisions
07/20/22 Disclosure of supplier finance program obligations FASB Board Meeting Handout
Tentative Decisions
07/13/22 EITF consensus-for-exposure on EITF 21-A, “Accounting for Investments in Tax Credit Structures Using the Proportional Amortization Method.”
FASB Board Meeting Handout
Tentative Decisions
06/29/22 Statement of cash flows
FASB Board Meeting Handout
Tentative Decisions
06/29/22 Derivatives and hedging FASB Board Meeting Handout
Tentative Decisions
06/29/22 Statement of cash flows
FASB Board Meeting Handout
Tentative Decisions
06/29/22 Derivatives and hedging FASB Board Meeting Handout
Tentative Decisions
06/24/22
Private Company Council Meeting Meeting Materials
06/23/22
Private Company Council Meeting Meeting Materials
06/22/22 Accounting for and disclosure of software costs
FASB Board Meeting Handout
Tentative Decisions
06/22/22 Accounting for and disclosure of intangibles (research) FASB Board Meeting Handout
Tentative Decisions
06/22/22 Leases (Topic 842)—lease modifications FASB Board Meeting Handout
Tentative Decisions
06/22/22 Disclosure of supplier finance program obligations FASB Board Meeting Handout
Tentative Decisions
06/22/22 Open discussion—agenda consultation FASB Board Meeting Handout
Tentative Decisions
06/16/22   Emerging Issues Task Force Meeting Meeting Materials
06/15/22 Insurance: transition for Accounting Standards Update No. 2018-12, Financial Services—Insurance (Topic 944): Targeted Improvements to the Accounting for Long-Duration Contracts
FASB Board Meeting Handout
Tentative Decisions
06/15/22 Identifiable intangible assets and subsequent accounting for goodwill FASB Board Meeting Handout
Tentative Decisions
06/15/22 Conceptual framework—the reporting entity FASB Board Meeting Handout
Tentative Decisions
06/15/22 Improving the accounting for asset acquisitions and business combinations (Phase 3 of the definition of a business project) FASB Board Meeting Handout
Tentative Decisions
06/09/22
Financial Accounting Standards Advisory Council Meeting
Handout
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