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
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
01/18/23 Accounting for and disclosure of software costs FASB Board Meeting Handout
Tentative Decisions
01/18/23 EITF 21-A, Accounting for Investments in Tax Credit Structures using the Proportional Amortization Method FASB Board Meeting Handout
Tentative Decisions
01/11/23 Disaggregation—income statement expenses FASB Board Meeting Handout
Tentative Decisions
12/16/22
Liaison Meeting with the AICPA Private Companies Practice Section (PCPS) Technical Issues Committee Meeting Materials
12/16/22
Private Company Council Meeting Meeting Materials
12/14/22 Accounting for and disclosure of crypto assets FASB Board Meeting Handout
Tentative Decisions
12/14/22 Profits interests FASB Board Meeting Handout
Tentative Decisions
12/06/22
Financial Accounting Standards Advisory Council Meeting
Handout
12/01/22
Emerging Issues Task Force Meeting
Meeting Materials

11/30/22 Interim reporting—narrow-scope improvements FASB Board Meeting Handout
Tentative Decisions
11/30/22 Targeted improvements to income tax disclosures FASB Board Meeting Handout
Tentative Decisions
11/17/22
Investor Advisory Committee Meeting
11/10/22
Small Business Advisory Committee Meeting
Handout

10/12/22 Financial instruments—credit losses (Topic 326)—acquired financial assets FASB Board Meeting Handout
Tentative Decisions
10/12/22 Accounting for and disclosure of crypto assets FASB Board Meeting Handout
Tentative Decisions
10/12/22 Agenda prioritization—employee benefit plans FASB Board Meeting Handout
Tentative Decisions
10/05/22 Disaggregation—income statement expenses
FASB Board Meeting Handout
Tentative Decisions
10/05/22 Reference rate reform—deferral of the sunset date of topic 848 and amendments to the definition of the secured overnight financing rate (SOFR) overnight index swap rate FASB Board Meeting Handout
Tentative Decisions
10/05/22 Reference rate reform—fair value hedging FASB Board Meeting Handout
Tentative Decisions
09/30/22
Joint FASB/IASB Educational Meeting
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
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