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
12/06/23 Definition of a derivative
FASB Board Meeting Handout
Tentative Decisions
11/15/23 Interim reporting—narrow-scope improvements
FASB Board Meeting Handout
Tentative Decisions
11/10/23
Public Roundtable Meeting on FASB’s Post-Implementation Review (PIR) of Topic 606, Revenue from Contracts with Customers
Meeting Materials
11/09/23
Small Business Advisory Committee Meeting
Handout
11/8/23 Statement of cash flows
FASB Board Meeting Handout
Tentative Decisions
11/8/23 Conceptual framework: measurement
FASB Board Meeting Handout
Tentative Decisions
11/02/23
Investor Advisory Committee Meeting
11/1/23 Scope application of profits interest awards: compensation—stock compensation (Topic 718)
FASB Board Meeting Handout
Tentative Decisions
11/1/23 Accounting for government grants
FASB Board Meeting Handout
Tentative Decisions
10/11/23 Topic 815—hedge accounting improvements
FASB Board Meeting Handout
Tentative Decisions
10/11/23 Accounting for environmental credit programs
FASB Board Meeting Handout
Tentative Decisions
10/04/23 Codification improvements (CI)—Conceptual framework references
FASB Board Meeting Handout
Tentative Decisions
10/04/23 Induced conversions of convertible debt instruments (EITF Issue No. 23-A)
FASB Board Meeting Handout
Tentative Decisions
09/21/23
Financial Accounting Standards Advisory Council Meeting
Handout
09/20/23 Accounting for and disclosure of software costs
FASB Board Meeting Handout
Tentative Decisions
09/14/23
Emerging Issues Task Force Meeting
Meeting Materials
09/12/23
Private Company Council Meeting
Meeting Materials
09/07/23
Not-for-Profit Advisory Committee Meeting
Handout
09/06/23 Accounting for and disclosure of crypto assets
FASB Board Meeting Handout
Tentative Decisions
08/30/23 Improvements to income tax disclosures
FASB Board Meeting Handout
Tentative Decisions
07/26/23 Segment reporting FASB Board Meeting Handout
Tentative Decisions
06/23/23
Private Company Council Meeting
Meeting Materials
06/22/23
Private Company Council Meeting
Meeting Materials
06/15/23
Emerging Issues Task Force Meeting
Meeting Materials
06/06/23
Financial Accounting Standards Advisory Council Meeting
Handout
05/18/23
Small Business Advisory Committee Meeting
Handout
05/17/23 Disclosure improvements in response to the SEC’s release on disclosure update and simplification FASB Board Meeting Handout
Tentative Decisions
05/17/23 Conceptual framework: measurement FASB Board Meeting Handout
Tentative Decisions
05/17/23 Conceptual framework: recognition and derecognition FASB Board Meeting Handout
Tentative Decisions
05/11/23
Investor Advisory Committee Meeting
04/26/23 Agenda prioritization FASB Board Meeting Handout
Tentative Decisions
04/25/23
Private Company Council Meeting
Meeting Materials
04/05/23 Joint venture formations FASB Board Meeting Handout
Tentative Decisions
04/05/23 Accounting for and disclosure of software costs FASB Board Meeting Handout
Tentative Decisions
03/29/23 Conceptual framework: the reporting entity FASB Board Meeting Handout
Tentative Decisions
03/29/23 Disaggregation—income statement expenses FASB Board Meeting Handout
Tentative Decisions
03/29/23 Financial instruments—credit losses (Topic 326)—acquired financial assets FASB Board Meeting Handout
Tentative Decisions
03/23/23
Not-for-Profit Advisory Committee Meeting
Handout
03/07/23
Financial Accounting Standards Advisory Council Meeting
Handout
02/15/23 Leases (Topic 842): common control arrangements FASB Board Meeting Handout
Tentative Decisions
02/01/23 Accounting for and disclosure of crypto assets FASB Board Meeting Handout
Tentative Decisions
02/01/23 Topic 815—hedge accounting improvements (formerly known as codification improvements—hedge accounting) FASB Board Meeting Handout
Tentative Decisions
02/01/23 Other technical inquiry discussion FASB Board Meeting No Meetng Handout
Tentative Decisions
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