NOTICE OF OPEN MEETINGS

Unless otherwise announced, all meetings are held in the Board room at the FASB offices and are video or audio webcast on the FASB website and the FASB YouTube channel. If you have any questions, contact the FASB at 203 847-0700.
 
The meetings will be audio webcast and archived on the FASB website for 90 days following the meeting.


2022
Scheduled Meetings
Wednesday,
December 14
FASB Board Meeting, 9:00 a.m. EST
  1. Accounting for and Disclosure of Crypto Assets. The Board will discuss presentation and disclosure of crypto assets that are within the scope of the project.
  2. Profits Interests. The Board will discuss whether to add a project to its technical agenda that would clarify when profits interest awards should be accounted for by applying Topic 718, Compensation—Stock Compensation. Additionally, the Board will discuss the issues in the project including the illustrative examples.
  3. Open discussion. If necessary, the Board will discuss minor issues on technical projects or administrative matters.
This meeting will be live streamed on the FASB website. To access the webcast, go to Attend a Meeting Remote (live webcast) option on the Upcoming Meetings section of the FASB website.
Friday,
December 16
Meeting of the Private Company Council (PCC), 8:00 a.m. – 12:00 p.m. EST

PCC members and FASB members will discuss:

  1. An update on PCC town hall and liaison meetings
  2. A summary of the December 15, 2022 meeting with the AICPA Private Companies Practice Section (PCPS) Technical Issues Committee
  3. Leases—Implementation
  4. Profits Interests
  5. Revenue—Post-Implementation Review
  6. Accounting for Government Grants
  7. Accounting for and Disclosure of Software Costs
  8. Accounting for and Disclosure of Crypto Assets
  9. Other Business.
This meeting will be live streamed on the FASB website. To access the webcast, go to Attend a Meeting Remote (live webcast) option on the Upcoming Meetings section of the FASB website.
Friday,
December 16
Liaison Meeting with the AICPA Private Companies Practice Section (PCPS) Technical Issues Committee, 1:00 – 3:00 p.m. EST

The Board will meet with the AICPA PCPS Technical Issues Committee to discuss matters of mutual interest, including:

  1. Targeted Improvements to Income Tax Disclosures
  2. Accounting for Government Grants
  3. Leases—Implementation
  4. Revenue—Post-Implementation Review
  5. Profits Interests
  6. Accounting for and Disclosure of Crypto Assets.
This meeting will be live streamed on the FASB website. To access the webcast, go to Attend a Meeting Remote (live webcast) option on the Upcoming Meetings section of the FASB website.
2022
Tentatively Scheduled Meetings
December 21
FASB Board Meeting
×
×