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
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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
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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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