Past FASB Meetings

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
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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