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.

Scheduled Meetings
September 29
Joint FASB/IASB Educational Meeting,
4:00 a.m. – 10:30 a.m. EDT (9:00 a.m. – 3:30 p.m. BST)

IFRS Foundation
Columbus Building, 7 Westferry Circus
Canary Wharf
London, E14 4HD
United Kingdom

The Boards will discuss:
  1. Performance Reporting
    1. Disaggregation (FASB and IASB)
    2. Performance Measures (FASB and IASB)
  2. Other Disclosure Projects
    1. Improvements to Income Tax Disclosures (FASB)
    2. International Tax Reform—Pillar Two Model Rules (IASB)
    3. Segment Reporting (FASB)
  3. Business Combinations/Equity Method of Accounting
    1. Business Combinations—Disclosures, Goodwill and Impairment (IASB)
    2. Purchased Financial Assets under CECL (FASB)
    3. Equity Method (IASB)
  4. Accounting for Sustainability-Related Matters in the Financial Statements
    1. Classification and Measurement of Financial Instruments: ESG-Linked Financial Instruments (IASB)
    2. Power Purchase Agreements (IASB)
    3. Definition of a Derivative (FASB)
    4. Environmental Credit Programs (FASB)
    5. Climate-Related Risks in the Financial Statements (IASB)
  5. Intangibles
    1. Crypto Assets (FASB)
    2. Software Costs (FASB)
  6. Other Projects
    1. Rate-Regulated Activities (IASB)
    2. Statement of Cash Flows (FASB)
    3. Government Grants (FASB)
    4. Emerging issues and any other business.
No decisions are expected.
Meeting materials are available on the IASB website.
This meeting is available by video webcast through the IASB website.

October 4
FASB Board Meeting, 9:00 a.m. EDT

  1. Codification Improvements (CI)—Conceptual Framework References. The Board will discuss comment letter feedback and issues for redeliberations on the Codification Improvements—Conceptual Framework References project.
  2. Induced Conversions of Convertible Debt Instruments (EITF Issue No. 23-A). The Board will discuss whether to ratify the consensus-for-exposure reached by the Emerging Issues Task Force at the September 14, 2023 EITF meeting on Issue 23-A.
  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.

Meetings are available by webcast. To access the webcasts, visit the Meetings section of the FASB website,, and go to Live Meeting Webcasts.

Visitors are required to go to to register at least 48 hours before each meeting they are planning to attend.

Please note that, upon arrival at our offices, you will be required to complete a form certifying that: (1) you are not being evaluated for a possible COVID-19 infection (such as having a pending or awaiting results from a COVID-19 test because of a suspected infection or exposure); and (2) you are not required to isolate under CDC guidelines.

To access the archived webcasts, visit the Past FASB Meetings section of the FASB website and click on the date of the meeting.

If you have any questions regarding the meetings, please contact Stacey Sutay by email at