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.

Help with problems viewing or hearing webcasts, contact FAF Technical Support . Please do not use the "Submit Feedback" button on the right-hand side of the page to submit technical problems.
 
Date Topic Meeting Type

Meeting Materials

05/12/22   Meeting with the
Not-for-Profit Advisory Committee
Handout
05/11/22 Accounting for exchange-traded digital assets and commodities FASB Board Meeting Handout
Tentative Decisions
05/11/22 Targeted improvements to income tax disclosures FASB Board Meeting Handout
Tentative Decisions
05/11/22 Accounting for financial instruments with environmental, social, and governance (ESG)-linked features FASB Board Meeting Handout
Tentative Decisions
05/04/22 Identifiable Intangible Assets and Subsequent Accounting for Goodwill FASB Board Meeting Handout
Tentative Decisions
04/22/21
Private Company Council Meeting Meeting Materials
04/21/21
Private Company Council Meeting Meeting Materials
04/20/22 Consolidation Reorganization and Targeted Improvements FASB Board Meeting Handout
Tentative Decisions
04/13/22 Distinguishing liabilities from equity phase 2 FASB Board Meeting Handout
Tentative Decisions
04/06/22 Post-implementation review of Topic 326, financial instruments—credit losses FASB Board Meeting Handout
Tentative Decisions
04/13/22 Accounting for and disclosure of intangibles—software costs FASB Board Meeting Handout
Tentative Decisions
04/13/22 Distinguishing liabilities from equity phase 2 FASB Board Meeting Handout
Tentative Decisions
04/06/22 Post-implementation review of Topic 326, financial instruments—credit losses FASB Board Meeting Handout
Tentative Decisions
04/06/22 Segment reporting FASB Board Meeting Handout
Tentative Decisions
03/31/22   Meeting with the
Not-for-Profit Advisory Committee
Handout
03/24/22   Emerging Issues Task Force Meeting Meeting Materials
03/23/22 Fair value measurement of equity securities subject to contractual sale restrictions FASB Board Meeting Handout
Tentative Decisions
03/23/22 Disclosure framework—disclosure review: income taxes FASB Board Meeting Handout
Tentative Decisions
03/16/22 Financial instruments—credit losses (Topic 326)—targeted improvements to the accounting for troubled debt restructuring for creditors FASB Board Meeting Handout
Tentative Decisions
03/16/22 Reference rate reform—deferral of the sunset date of Topic 848 FASB Board Meeting Handout
Tentative Decisions
03/15/22
Financial Accounting Standards Advisory Council Meeting Handout
03/02/22 Identifiable intangible assets and subsequent accounting for goodwill FASB Board Meeting Handout
Tentative Decisions
02/16/22 Disaggregation—income statement expenses (formerly the financial performance reporting—disaggregation of performance information project) FASB Board Meeting Handout
Tentative Decisions
02/02/22 Codification improvements: financial instruments—credit losses (vintage disclosure: gross writeoffs and gross recoveries) FASB Board Meeting Handout
Tentative Decisions
02/02/22 Financial instruments—credit losses (Topic 326)—targeted improvements to the accounting for troubled debt restructuring for creditors FASB Board Meeting Handout
Tentative Decisions
02/02/22 Financial instruments—credit losses (Topic 326)—acquired financial assets FASB Board Meeting Handout
Tentative Decisions
02/02/22 Post-implementation review of Topic 326, Financial Instruments—Credit Losses FASB Board Meeting Handout
Tentative Decisions
01/26/22 Identifiable intangible assets and subsequent accounting for goodwill FASB Board Meeting Handout
Tentative Decisions
12/17/21
Private Company Council Meeting Meeting Materials
12/16/21
Joint Meeting with the Private Company Council and the Small Business Advisory Committee Meeting Materials
12/16/21
Small Business Advisory Committee Meeting Handout
12/15/21 Agenda consultation FASB Board Meeting Handout
Tentative Decisions
12/15/21 Reference rate reform implementation FASB Board Meeting Handout
Tentative Decisions
12/08/21 Segment reporting FASB Board Meeting Handout
Tentative Decisions
12/02/21
Financial Accounting Standards Advisory Council Meeting Handout
11/17/21 Identifiable intangible assets and subsequent accounting for goodwill FASB Board Meeting Handout
Tentative Decisions
11/11/21   Emerging Issues Task Force Meeting Meeting Materials
11/10/21 Leases implementation FASB Board Meeting Handout
Tentative Decisions
11/10/21 Fair value hedging—portfolio layer method FASB Board Meeting Handout
Tentative Decisions
11/09/21   Investor Advisory Committee Meeting
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