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
01/31/24	Accounting for environmental credit programs	FASB Board Meeting	Handout Tentative Decisions
01/31/24	Disaggregation—income statement expenses	FASB Board Meeting	Handout Tentative Decisions
12/20/23	Agenda prioritization	FASB Board Meeting	Handout Tentative Decisions
12/15/23		Private Company Council Meeting	Meeting Materials
12/14/23		Private Company Council Meeting	Meeting Materials
12/13/23		Public Roundtable Meeting on the FASB Proposed Accounting Standards Update on Disaggregation of Income Statement Expenses	Meeting Materials
12/12/23		Financial Accounting Standards Advisory Council Meeting	Handout
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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