The FASB prepares minutes of decision-making meetings of the FASB and its Emerging Issues Task Force. We also make available minutes of other public meetings to the extent they are prepared. Minutes of meetings held after October 2002 are available here.
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Wednesday, April 26, 2023
Wednesday, April 5, 2023
Wednesday, February 15, 2023
Wednesday, January 11, 2023
Wednesday, December 14, 2022
Wednesday, November 30, 2022
Wednesday, September 14, 2022
Wednesday, August 31, 2022
Wednesday, July 27, 2022
Wednesday, July 20, 2022
Wednesday, June 29, 2022
Wednesday, June 15, 2022
- Identifiable Intangible Assets and Subsequent Accounting for Goodwill
- Insurance: Transition for Accounting Standards Update No. 2018-12, Financial Services—Insurance (Topic 944): Targeted Improvements to the Accounting for Long-Duration Contracts
- Conceptual Framework—The Reporting Entity
- Improving the Accounting for Asset Acquisitions and Business Combinations (Phase 3 of the Definition of a Business Project)
Wednesday, May 4, 2022
Wednesday, April 20, 2022 Board Meeting
Wednesday, April 13, 2022 Board Meeting
Wednesday, April 6, 2022 Board Meeting
Wednesday, March 2, 2022 Board Meeting
Wednesday, February 16, 2022 Board Meeting
Wednesday, February 2, 2022 Board Meeting
- Codification Improvements: Financial Instruments—Credit Losses (Vintage Disclosure: Gross Writeoffs and Gross Recoveries)
- Financial Instruments─Credit Losses (Topic 326)─Targeted Improvements to the Accounting for Troubled Debt Restructuring for Creditors
- Financial Instruments─Credit Losses (Topic 326)─Acquired Financial Assets
- Post-Implementation Review of Topic 326, Financial Instruments—Credit Losses
Wednesday, December 15, 2021
Wednesday, December 8, 2021
Wednesday, November 17, 2021
Wednesday, November 10, 2021
Wednesday, October 13, 2021
- Segment Reporting
- Conceptual Framework—Measurement
- Joint Venture Formations
- Codification Improvements—Financial Instruments—Credit Losses (Vintage Disclosure: Gross Writeoffs and Gross Recoveries)
- Financial Instruments—Credit Losses (Topic 326)—Targeted Improvements to the Accounting for Troubled Debt Restructuring for Creditors
Wednesday, October 6, 2021
Wednesday, September 22, 2021
Wednesday, September 15, 2021
Wednesday, August 4, 2021
Wednesday, July 28, 2021
Wednesday, July 14, 2021
- Codification Improvements—Financial Instruments—Credit Losses (Vintage Disclosure: Gross Writeoffs and Gross Recoveries)
- Agenda Decision—Accounting for Acquired Financial Assets
- Agenda Decision—Troubled Debt Restructurings (TDRs)
- Disclosure Framework: Disclosure Review—Inventory
- Disclosure Framework: Disclosure—Interim Reporting
Wednesday, June 30, 2021
Wednesday, June 23, 2021
Wednesday, June 2, 2021
Wednesday, May 26, 2021
Wednesday, May 12, 2021
Wednesday, April 21, 2021
Wednesday, April 14, 2021
Wednesday, April 7, 2021
Wednesday, March 31, 2021
Wednesday, March 24, 2021
Wednesday, March 10, 2021
Wednesday, March 3, 2021
Wednesday, February 17, 2021
Wednesday, February 10, 2021
Wednesday, February 3, 2021
Wednesday, January 20, 2021
Wednesday, December 16, 2020
Wednesday, December 9, 2020
Wednesday, December 2, 2020
Thursday, November 19, 2020
Wednesday, November 18, 2020
Wednesday, November 11, 2020
Wednesday, October 21, 2020
Wednesday, October 14, 2020
Wednesday, October 7, 2020
Wednesday, September 30, 2020
Wednesday, September 23, 2020
Wednesday, September 16, 2020
Wednesday, September 2, 2020
Wednesday, August 26, 2020
Wednesday, August 19, 2020
Wednesday, July 29, 2020
Wednesday, July 22, 2020
Wednesday, July 15, 2020
Wednesday, June 10, 2020
Wednesday, May 20, 2020
Wednesday, April 8, 2020
Wednesday, March 11, 2020
Wednesday, February 12, 2020
Wednesday, February 5, 2020
Wednesday, January 29, 2020
Wednesday, January 22, 2020
Wednesday, December 11, 2019
Wednesday, November 20, 2019
Wednesday, November 13, 2019
Wednesday, November 6, 2019
Wednesday, October 30, 2019
Wednesday, October 16, 2019
Wednesday, September 18, 2019
Wednesday, September 4, 2019
Wednesday, August 21, 2019
Wednesday, July 31, 2019
Tuesday, July 23, 2019 Joint FASB/IASB Board Meeting
Wednesday, July 17, 2019
Wednesday, June 26, 2019
Wednesday, June 19, 2019
Wednesday, June 5, 2019
Wednesday, May 29, 2019
Wednesday, May 8, 2019
Wednesday, April 24, 2019
Wednesday, April 10, 2019
Wednesday, April 3, 2019
Wednesday, March 20, 2019
Wednesday, March 6, 2019
Wednesday, February 27, 2019
Wednesday, February 13, 2019
Wednesday, January 30, 2019
Wednesday, January 23, 2019
Wednesday, December 19, 2018
Wednesday, November 14, 2018
Wednesday, November 7, 2018
Wednesday, October 31, 2018
Wednesday, October 24, 2018
Wednesday, October 10, 2018
Wednesday, September 26, 2018
Wednesday, September 5, 2018
Wednesday, August 29, 2018
Wednesday, August 22, 2018
Wednesday, July 25, 2018
Wednesday, July 11, 2018
Wednesday, June 27, 2018
Wednesday, June 13, 2018
Wednesday, June 6, 2018
Wednesday, May 16, 2018
Wednesday, May 9, 2018
Wednesday, May 2, 2018
Wednesday, April 11, 2018
Thursday, April 5, 2018
Wednesday, March 28, 2018
Wednesday, March 21, 2018
Wednesday, March 14, 2018
Wednesday, March 7, 2018
Wednesday, February 14, 2018
Wednesday, February 7, 2018
Wednesday, January 24, 2018
Thursday, January 18, 2018
Wednesday, January 10, 2018
Wednesday, December 20, 2017
Wednesday, December 13, 2017
- Financial Instruments—Credit Losses Implementation
- Nonemployee Share-Based Payment Accounting Improvements
- Revenue Recognition of Grants and Contracts by Not-for-Profit Entities
- Distinguishing Liabilities from Equity (Including Convertible Debt)
- Segment Reporting
- Financial Performance Reporting—Disaggegation of Performance Information
Wednesday, November 29, 2017
Wednesday, November 8, 2017
Wednesday, November 1, 2017
- Insurance—Targeted Improvements to the Accounting for Long-Duration Contracts
- Disclosure Framework—Board's Decision Process
- Codification Improvements—Elimination of U.S. Steamship Entities (Topic 995)
Wednesday, October 11, 2017
Wednesday, October 4, 2017
- Financial Instruments—Credit Losses Implementation
- Collaborative Arrangements—Targeted Improvements
- Insurance—Targeted Improvements to the Accounting for Long-Duration Contracts
- Disclosure Framework—Board's Decision Process
Wednesday, September 20, 2017
Wednesday, September 13, 2017
Wednesday, September 6, 2017
Wednesday, August 30, 2017
Wednesday, August 2, 2017
- Insurance—Targeted Improvements to the Accounting for Long-Duration Contracts
- Leases Implementation
- Improving the Accounting for Asset Acquisitions and Business Combinations
Wednesday, July 19, 2017
Wednesday, June 28, 2017
Wednesday, June 21, 2017
- Leases Implementation
- Revenue Implementation Question
- Financial Instruments—Recognition and Measurement Implementation
- Consolidation Reorganization and Targeted Improvements
- Disclosure Framework: Disclosure Review—Inventory
Wednesday, June 14, 2017
Wednesday, June 7, 2017
- Revenue Recognition of Grants and Contracts by Not-for-Profit Entities
- Financial Instruments—Hedging
Wednesday, May 24, 2017
Thursday, May 18, 2017
Wednesday, May 10, 2017
- Agenda Prioritization
- Revenue Recognition Implementation
- Leases Implementation
- Intangibles
- Liabilities and Equity—Targeted Improvements
Wednesday, May 3, 2017
Wednesday, April 19, 2017
- Revenue Recognition of Grants and Contracts by Not-for-Profit Entities
- Liabilities and Equity—Targeted Improvements
Wednesday, March 29, 2017
Wednesday, March 22, 2017
Wednesday, March 8, 2017
March 1, 2017 FASB Board Meeting
February 22, 2017 FASB Board Meeting
- Scope of Modification Accounting in Topic 718
- Revenue Recognition of Grants and Contracts by Not-for-Profit Entities
February 15, 2017 FASB Board Meeting
February 8, 2017 FASB Board Meeting
Wednesday, February 1, 2017
- Accounting for Interest Income Associated with the Purchase of Callable Debt Securities
- Agenda Consultation
Wednesday, January 25, 2017
Wednesday, December 14, 2016
- Disclosure Framework—Entity’s Decision Process
- Revenue Recognition of Grants and Contracts by Not-for-Profit Entities
- Clarifying the Scope of Subtopic 610-20 and Accounting for Partial Sales of Nonfinancial Assets
Wednesday, November 30, 2016
- Nonemployee Share-Based Payment Accounting Improvements
- Conceptual Framework—Measurement
- Ratification of EITF Consensus
- Accounting for Goodwill Impairment
- Leases Implementation
Wednesday, November 16, 2016
- Disclosure Framework: Disclosure Review—Inventory
- Agenda Prioritization
- Technical Corrections and Improvements
Wednesday, November 9, 2016
- Clarifying When a Not-For-Profit Entity That Is a General Partner Should Consolidate a For-Profit Limited Partnership (or Similar Entity)
- Clarifying the Definition of a Business
Wednesday, November 2, 2016
- Consolidation Reorganization and Targeted Improvements—Topic 810
- Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost
Wednesday, October 19, 2016
- Simplifying the Balance Sheet Classification of Debt
- Technical Corrections and Improvements—Update 2014-09, Revenue from Contracts with Customers
- Technical Corrections and Improvements
Monday, October 10, 2016
- Clarifying the Scope of Subtopic 610-20 and Accounting for Partial Sales of Nonfinancial Assets
- Clarifying the Definition of a Business
- Accounting for Goodwill Impairment
Wednesday, October 5, 2016
- Scope of Modification Accounting in Topic 718
- Ratification of EITF Consensus and Tentative Conclusion
Monday, September 19, 2016 FASB Board Meeting
Wednesday, August 31, 2016 FASB Board Meeting
- Agenda Prioritization
- Technical Corrections and Improvements—Update 2014-09, Revenue from Contracts with Customers
- Revenue Recognition of Grants and Contracts by Not-for-Profit Entities
- Insurance—Targeted Improvements to the Accounting for Long-Duration Contracts
Wednesday, August 24, 2016 FASB Board Meeting
- Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost
- Clarifying the Definition of a Business
- Disclosure Framework: Disclosure Review—Inventory
- Consolidation: Interests Held Through Related Parties That are Under Common Control
Wednesday, July 27, 2016 FASB Board Meeting
- Disclosure Framework: Disclosure Review—Inventory
- Interest Income Associated with the Purchase of Callable Debt Securities
- Clarifying the Definition of a Business
Wednesday, July 13, 2016 FASB Board Meeting
Wednesday, June 29, 2016 FASB Board Meeting
Monday, June 20, 2016 Joint FASB/IASB Videoconference Board Meeting
- Accounting for Goodwill Impairment
- Accounting for Goodwill for Public Business Entities and Not-for-Profit Entities
- Accounting for Identifiable Intangible Assets in a Business Combination for Public Business Entities and Not-for-Profit Entities
Wednesday, June 15, 2016 FASB Board Meeting
- Revenue Recognition of Grants and Contracts by Not-for-Profit Entities
- Nonemployee Share-Based Payment Accounting Improvements
- Accounting for Income Taxes—Intra-Entity Asset Transfers
Wednesday, June 8, 2016 FASB Board Meeting
- Disclosure Framework: Disclosure Review—Income Taxes
- Disclosures by Business Entities about Government Assistance
Wednesday, June 1, 2016 FASB Board Meeting
- Conceptual Framework—Presentation
- Disclosure Framework: Disclosure Review—Fair Value Measurement
- Financial Statements of Not-For-Profit Entities
Wednesday, May 11, 2016 FASB Board Meeting
Wednesday, May 4, 2016 FASB Board Meeting
- Disclosures by Business Entities about Government Assistance
- Nonemployee Share-Based Payment Accounting Improvements
Wednesday, April 27, 2016 FASB Board Meeting
Wednesday, April 20, 2016 FASB Board Meeting
- Clarifying the Scope of Subtopic 610-20 and Accounting for Partial Sales of Nonfinancial Assets
- FASB Ratification of EITF Tentative Conclusion
- Agenda Prioritization
Wednesday, March 30, 2016 FASB Board Meeting
- Financial Statements of Not-for-Profit Entities (phase 1)
- Clarifying When a Not-For-Profit Entity That Is a General Partner Should Consolidate a For-Profit Limited Partnership (or Similar Entity)
Wednesday, March 23, 2016 FASB Board Meeting
- Insurance—Targeted Improvements to the Accounting for Long-Duration Contracts
- Financial Statements of Not-for-Profit Entities (phase 1)
- Accounting for Financial Instruments—Hedging
- Disclosure Framework: Disclosure Review—Income Taxes
Wednesday, March 9, 2016 FASB Board Meeting
Wednesday, March 2, 2016 FASB Board Meeting
February 24, 2016 Board Meeting
February 17, 2016 Board Meeting
February 10, 2016 Board Meeting
February 3, 2016 FASB Board Meeting
January 20, 2016 FASB Board Meeting
January 6, 2016 FASB Board Meeting
December 16, 2015 FASB Board Meeting
- Agenda Prioritization
- Conceptual Framework—Measurement
- FASB Endorsement of Private Company Council (PCC) Consensus
December 16, 2015 Joint FASB/IASB Videoconference Board Meeting
December 11, 2015 FASB Board Meeting
- Ratification of EITF Consensuses and Tentative Conclusion
- Financial Statements of Not-for-Profit Entities (phase 1)
November 23, 2015 FASB Board Meeting
- Employee Share-Based Payment Accounting Improvements
- Financial Instruments—Impairment
- Clarifying the Definition of a Business
November 19, 2015 FASB Board Meeting
- Simplifying the Equity Method of Accounting
- Insurance—Targeted Improvements to the Accounting for Long-Duration Contracts
November 11, 2015
- Disclosure Framework: Disclosure Review—Fair Value Measurement
- Financial Instruments—Impairment
- Financial Instruments—Classification and Measurement
- Leases
November 2, 2015 FASB Board Meeting
- Disclosure Framework: Disclosure Review—Defined Benefit Plans
- Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit cost
- Conceptual Framework—Measurement
October 28, 2015 FASB Board Meeting
- Financial Statements of Not-for-Profit Entities
- Insurance—Targeted Improvements to the Accounting for Long-Duration Contracts
- Business Combinations: Accounting for Identifiable Intangible Assets in a Business Combination for Public Business Entities and Not-for-Profit Entities
- Business Combinations: Accounting for Goodwill for Public Business Entities and Not-for-Profit Entities
October 21, 2015 FASB Board Meeting
October 7, 2015 FASB Board Meeting
- Accounting for Financial Instruments—Hedging
- Disclosure Framework: Disclosure Review—Fair Value Measurement
- Leases
October 5, 2015 FASB Board Meeting
- Revenue Recognition—Identifying Performance Obligations and Licenses
- Accounting for Income Taxes: Intra-Entity Asset Transfers and Balance Sheet Classification of Deferred Taxes
September 23, 2015 Joint FASB/IASB Board Meeting
- Accounting for Goodwill for Public Business Entities and Not-for-Profits
- Accounting for Identifiable Intangible Assets in a Business Combination for Public Business Entities and Not-for-Profits
- Clarifying the Definition of a Business
- Conceptual Framework—Measurement
- Conceptual Framework—Presentation
- Disclosure Framework
- Insurance
September 16, 2015 FASB Board Meeting
- Insurance—Targeted Improvements to the Accounting for Long-Duration Contracts
- Disclosures about Interest Income on Purchased Debt Securities and Loans
- Liabilities and Equity—Targeted Improvements
August 31, 2015 FASB Board Meeting
- Revenue Recognition—Narrow Scope Improvements and Practical Expedients
- FASB Endorsement of Private Company Council (PCC) Consensus
August 26, 2015 FASB Board Meeting
August 19, 2015 FASB Board Meeting
August 5, 2015 Board Meeting
- Investment Companies—Disclosures about Investments in Other Investment Companies
- Accounting for Measurement Period Adjustments in a Business Combination
July 29, 2015 Board Meeting
- Conceptual Framework: Measurement
- Conceptual Framework: Presentation
- Disclosure Framework—Entity’s Decision Process
- Disclosures about Hybrid Financial Instruments That Contain Bifurcated Embedded Derivatives
- Revenue Recognition—Principal versus Agent (Reporting Revenue Gross versus Net)
- Simplifying the Balance Sheet Classification of Debt
July 24, 2015 Board Meeting
- Insurance—Targeted Improvements to the Accounting for Long-Duration Contracts
- Financial Performance Reporting
- Disclosures by Business Entities about Government Assistance
July 9, 2015 Board Meeting
- Disclosure Framework: Disclosure Review—Fair Value Measurement
- Disclosure Framework: Disclosure Review—Defined Benefit Plans
- Clarifying the Definition of a Business
- Revenue Recognition—Deferral of the Effective Date of ASU 2014-09
- Ratification of EITF Consensuses and Tentative Conclusions
June 29, 2015 FASB Board Meeting
- Accounting for Financial Instruments—Hedging
- Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost
- Disclosure Framework: Disclosure Review—Defined Benefit Plans
June 22, 2015 Joint FASB/IASB Videoconference Board Meeting
June 10, 2015 FASB Board Meeting
May 27, 2015 FASB Board Meeting
- Pensions and Other Postretirement Benefits: Presentation and Disclosure:
- Financial Instruments: Hedging
May 21, 2015 FASB Board Meeting
- Clarifying the Definition of a Business
- Insurance—Targeted Improvements to the Accounting for Long-Duration Contracts
May 13, 2015 FASB Board Meeting
May 6, 2015 FASB Board Meeting
April 22, 2015 FASB Board Meeting
- Disclosure Framework—Entity’s Decision Process
- Accounting for Financial Instruments—Impairment
- Accounting for Financial Instruments—Hedging
April 7, 2015 FASB Board Meeting
- Accounting for Financial Instruments—Hedging
- Leases
- Clarifying the Definition of a Business
- Accounting for Identifiable Intangible Assets in a Business Combination for Public Business Entities and Not-for-Profit Entities
- Accounting for Goodwill for Public Business Entities and Not-for-Profit Entities
- Ratification of EITF Consensuses and Tentative Conclusions
- Technical Corrections and Improvements
- Financial Statements of Not-for-Profit Entities
April 1, 2015 FASB Board Meeting
- Revenue Recognition—Identifying Performance Obligations and Licensing
- Revenue Recognition—Potential Deferral of the Effective Date of Accounting Standards Update 2014-09
- Clarifying Certain Existing Principles on Statement of Cash Flows
March 18, 2015 FASB Board Meeting
March 11, 2015 FASB Board Meeting
March 4, 2015 FASB Board Meeting
- Disclosure Framework: Disclosure Review—Fair Value Measurement
- Financial Statements of Not-for-Profit Entities
February 25, 2015 FASB Board Meeting
- Financial Instruments—Hedging
- Financial Performance Reporting
- Leases
- Financial Statements of Not-for-Profit Entities
February 18, 2015 FASB Board Meeting
- Conceptual Framework—Measurement
- Customer’s Accounting for Fees in a Cloud Computing Arrangement
- Insurance—Targeted Improvements to the Accounting for Long-Duration Contracts
- Disclosure Framework: Disclosure Review—Fair Value Measurement
- Simplifying the Presentation of Debt Issuance Cost
February 18, 2015 Joint FASB/IASB Videoconference Board Meeting
February 11, 2015 FASB Board Meeting
- Revenue Recognition—Licenses and Identifying Performance Obligations
- Accounting for Financial Instruments—Impairment
- Disclosure Framework: Disclosure Review—Income Taxes
February 4, 2015 FASB Board Meeting
January 28, 2015 FASB Board Meeting
- Simplifying the Balance Sheet Classification of Debt
- Consolidation—Principal versus Agent Analysis
- Simplifying the Measurement Date for Plan Assets
January 21, 2015 Joint FASB/IASB Videoconference Board Meeting
January 14, 2015 FASB Board Meeting
January 7, 2015 FASB Board Meeting
December 17, 2014 FASB Board Meeting
- Employee Share-Based Payment Accounting Improvements
- Simplifying the Subsequent Measurement of Inventory
- Clarifying the Definition of a Business
- Disclosures by Business Entities about Government Assistance
December 16, 2014 FASB Board Meeting
December 16, 2014 Joint FASB/IASB Videoconference Board Meeting
December 10, 2014 FASB Board Meeting
November 24, 2014 FASB Board Meeting
November 19, 2014 FASB Board Meeting
- Insurance: Targeted Improvements to the Accounting for Long-Duration Contracts
- Conceptual Framework: Measurement
- Disclosure Framework: Board’s Decision Process
November 12, 2014 FASB Board Meeting
November 5, 2014 FASB Board Meeting
- FASB Endorsement of Private Company Council (PCC) Consensus
- Accounting for Goodwill for Public Business Entities and Not-for-Profits [Revised 02/18/15]
- Agenda Decision—Accounting for Identifiable Intangible Assets in a Business Combination for Public Business Entities and Not-For-Profit Entities
- Agenda Decisions and Prioritization
- Accounting for Financial Instruments—Hedging
- Liabilities and Equity–Short-Term Improvements
October 29, 2014 FASB Board Meeting
- Accounting for Financial Instruments—Impairment
- Simplifying Income Statement Presentation by Eliminating the Concept of Extraordinary Items
October 22, 2014 FASB Board Meeting
- Financial Instruments—Classification and Measurement
- Accounting for Income Taxes—Intra-entity Asset Transfers and Balance Sheet Classification of Deferred Taxes
October 22, 2014 Joint FASB/IASB Videoconference Board Meeting
October 8, 2014 FASB Board Meeting
- Clarifying the Definition of a Business
- FASB Ratification of EITF Consensuses and Tentative Conclusions
- Agenda Decision: Share-based Payment Accounting Improvements
- Disclosures by Business Entities about Government Assistance
- Financial Statements of Not-for-Profit Entities
September 23, 2014 FASB Board Meeting
September 10, 2014 FASB Board Meeting
September 3, 2014 FASB Board Meeting
August 27, 2014 FASB Board Meeting
- Insurance—Targeted Improvements to the Accounting for Long-Duration Contracts
- Leases
- Financial Statements of Not-for-Profit Entities
August 20, 2014 FASB Board Meeting
- Financial Instruments—Classification and Measurement
- Disclosure Framework: Disclosure Review—Defined Benefit Plans
August 13, 2014 FASB Board Meeting
- Agenda Prioritization
- Financial Instruments—Impairment
- Insurance—Disclosures about Short-Duration Contracts
July 30, 2014 FASB Board Meeting
- Investment Companies—Disclosures about Investments in Another Investment Company
- Technical Corrections and Improvements
- Financial Instruments—Classification and Measurement
- Liabilities and Equity—Short-Term Improvements
- Pensions—Cash Balance Plans
July 23, 2014 FASB Board Meeting
July 23, 2014 Joint FASB/IASB Videoconference Board Meeting
July 16, 2014 FASB Board Meeting
- Consolidation: Principal versus Agent Analysis
- FASB Ratification of EITF Consensuses
- Insurance—Disclosures about Short-Duration Contracts
June 25, 2014 FASB Board Meeting
June 18, 2014 FASB Board Meeting
- Conceptual Framework
- Customer’s Accounting for Fees in a Cloud Computing Arrangement
- Financial Statements of Not-for-Profit Entities
June 18, 2014 Joint FASB/IASB Videoconference Board Meeting
June 11, 2014 FASB Board Meeting
- Disclosure Framework—Disclosures about Defined Benefit Plans
- Accounting for Financial Instruments—Classification and Measurement
- Accounting for Financial Instruments—Impairment
June 4, 2014 FASB Board Meeting
- Insurance—Disclosures about Short-Duration Contracts
- Accounting for Financial Instruments: Classification and Measurement
May 28, 2014 FASB Board Meeting
- Agenda Decisions
- Financial Statements of Not-for-Profit Entities
- Disclosure Framework: Entity’s Decision Process
May 22, 2014 Joint FASB/IASB Videoconference Board Meeting
May 14, 2014 FASB Board Meeting
- Accounting for Financial Instruments: Classification and Measurement
- Financial Statements of Not-for-Profit Entities
May 7, 2014 FASB Board Meeting
May 6, 2014 FASB Board Meeting
April 28, 2014 FASB Board Meeting
April 23, 2014 FASB Board Meeting
April 23, 2014 Joint FASB/IASB Videoconference Board Meeting
April 16, 2014 FASB Board Meeting
April 4, 2014
- Accounting for Financial Instruments: Classification and Measurement
- Investment Companies: Disclosures about Investments in Another Investment Company
- Disclosure Framework: Entity’s Decision Process
March 26, 2014 FASB Board Meeting
- Going Concern
- FASB Ratification of an EITF Consensus and a Tentative Conclusion
- Accounting for Identifiable Intangible Assets in a Business Combination (PCC Issue 13-01A)
- Accounting for Goodwill for Public Business Entities and Not-for-Profits
March 19, 2014 Joint FASB/IASB Board Meeting
March 18, 2014 Joint FASB/IASB Board Meeting
March 12, 2014 FASB Board Meeting
- Accounting for Financial Instruments—Classification and Measurement
- Accounting for Financial Instruments—Impairment
- Consolidation—Principal versus Agent Analysis
- Transfers and Servicing—Repurchase Agreements and Similar Transactions
- Financial Statements of Not-for-Profit Entities
February 26, 2014 FASB Board Meeting
- Accounting for Financial Instruments—Classification and Measurement
- Development Stage Entities
- Not-for-Profit Financial Reporting—Financial Statements
February 19, 2014 FASB Board Meeting
- Insurance Contracts
- Accounting for Financial Instruments—Impairment
- FASB Endorsement of Private Company Council (PCC) Consensus
- Consolidation—Principal versus Agent Analysis
February 12, 2014 FASB Board Meeting
January 29, 2014 FASB Board Meeting
- Consolidation—Principal versus Agent Analysis
- Accounting for Financial Instruments—Classification and Measurement
- FASB Agenda Prioritization
January 23, 2014 Joint FASB/IASB Videoconference Board Meeting
January 22, 2014 FASB Board Meeting
- Private Company Council Issues
- Pre-agenda Research Projects: Operating Segments
- Pre-agenda Research Projects: Pensions and Other Postretirement Benefits
January 22, 2014 Joint FASB/IASB Videoconference Board Meeting
January 15, 2014 FASB Board Meeting
January 8, 2014 FASB Board Meeting
- Consolidation: Principal versus Agent Analysis [Revised 01/29/14]
December 18, 2013 FASB Board Meeting
- Not-for-Profit Financial Reporting—Financial Statements
- Transfers and Servicing—Repurchase Agreements and Similar Transactions [Revised 06/13/14]
- Accounting for Financial Instruments—Classification and Measurement
- Accounting for Financial Instruments: Impairment
December 11, 2013 FASB Board Meeting
- Consolidation—Principal versus Agent Analysis
- FASB Ratification of EITF Consensuses and Tentative Conclusions
November 25, 2013 FASB Board Meeting
- FASB Endorsement of Private Company Council (PCC) Decisions [Revised 02/26/16]
November 20, 2013 Joint FASB/IASB Videoconference Board Meeting
November 13, 2013 FASB Board Meeting
November 6, 2013 FASB Board Meeting
October 30, 2013 Joint FASB/IASB Videoconference Board Meeting
October 30, 2013 FASB Board Meeting
October 24, 2013 FASB Board Meeting
October 23, 2013 FASB Board Meeting
- Not-for-Profit Financial Reporting: Financial Statements
- Investment Companies: Disclosures about Investments in Another Investment Company
October 9, 2013
October 2, 2013
- FASB Ratification of EITF Tentative Conclusions
- Transfers and Servicing: Repurchase Agreements and Similar Transactions (Revised 10/28/13)
September 18, 2013 Joint FASB/IASB Board Meeting
September 17, 2013 Joint FASB/IASB Board Meeting
September 11, 2013 FASB Board Meeting
September 4, 2013 FASB Board Meeting
- Agenda Decision: Stock Compensation—Discretionary Provisions and Clawback Features
- Not-for-Profit Financial Reporting—Financial Statements
August 7, 2013 FASB Board Meeting
- FASB Endorsement of Private Company Council (PCC) Proposal
- Disclosure Framework—Board’s Decision Process
July 25, 2013 FASB Board Meeting
July 23, 2013 Joint FASB/IASB Board Meeting
- Accounting for Financial Instruments: Classification and Measurement
- Accounting for Financial Instruments: Impairment
July 24, 2013 Joint FASB/IASB Board Meeting
July 17, 2013 FASB Board Meeting
July 15-16, 2013 Private Company Council Meeting
July 10, 2013 FASB Board Meeting
June 26, 2013 FASB Board Meeting
June 19, 2013 FASB Board Meeting
June 18, 2013 Joint FASB/IASB Videoconference Board Meeting
June 12, 2013 FASB Board Meeeting
June 10, 2013 FASB Board Meeting
June 6, 2013 FASB Board Meeeting
May 29, 2013 FASB Board Meeting
- Agenda Decision: Clarifying the Definition of a Business
- Not-For-Profit Financial Reporting: Financial Statements
May 24, 2013 Joint FASB/IASB Videoconference Board Meeting
May 23, 2013 FASB Board Meeting
- Revenue Recognition
- Insurance Contracts
- Transfers and Servicing: Repurchase Agreements and Similar Transactions
May 1, 2013 FASB Board Meeting
- Agenda Decision: EITF Issues
- Agenda Decision: Private Company Council (PCC) Projects
- Not-For-Profit Financial Reporting: Other Financial Communications
April 10, 2013 FASB Board Meeting
- Leases
- Agenda Decision: Fair Value Measurement Disclosures of Private Company Employer Securities Held by Employee Benefit Plans
- Open Discussion: Private Company Decision-Making Framework
March 28, 2013 FASB Board Meeting
- Accounting for Financial Instruments: Impairment
- FASB Ratification of EITF Consensuses and Tentative Conclusions
March 20, 2013 FASB Board Meeting
March 13, 2013 FASB Board Meeting
March 6, 2013 FASB Board Meeting
February 27, 2013 FASB Board Meeting
February 20, 2013 FASB Board Meeting
February 20, 2013 Joint FASB/IASB Videoconference Board Meeting
February 13, 2013 FASB Board Meeting
February 12, 2013 FASB Board Meeting
February 6, 2013 FASB Board Meeting
January 31, 2013 FASB Board Meeting
- Going Concern
- Nonpublic Entities: Clarification of a Fair Value Disclosure Requirement
- FASB Ratification of EITF Consensuses and Tentative Conclusions
January 30, 2013 Joint FASB/IASB Videoconference Board Meeting
January 23, 2013 FASB Board Meeting
January 9, 2013 FASB Board Meeting
December 19, 2012 FASB Board Meeting
- Presentation Of Comprehensive Income: Reclassification Out Of Accumulated Other Comprehensive Income
- Agenda Decision: Nonpublic Entities—Clarification of a Fair Value Disclosure Requirement
December 17, 2012 Joint FASB/IASB Videoconference Board Meeting
December 12, 2012 FASB Board Meeting
- Accounting for Financial Instruments: Classification and Measurement
- Investment Companies
- Liquidation Basis of Accounting
- Reporting Discontinued Operations
- Transfers and Servicing: Repurchase Agreements and Similar Transactions
November 20, 2012 FASB Board Meeting
November 20, 2012 Joint FASB/IASB Videoconference Board Meeting
November 19, 2012 Joint FASB/IASB Videoconference Board Meeting
November 14, 2012 FASB Board Meeting
- Presentation Of Comprehensive Income: Reclassification Out Of Accumulated Other Comprehensive Income
- Technical Corrections and Improvements—Next Phase
- Insurance Contracts
November 7, 2012 FASB Board Meeting
- Going Concern
- Accounting For Financial Instruments: Liquidity And Interest Rate Disclosures
- Transfers And Servicing: Repurchase Agreements And Similar Transactions
November 6, 2012 FASB Board Meeting
October 31, 2012 FASB Board Meeting
- Accounting for Financial Instrument: Impairment
- Accounting for Financial Instrument: Classification and Measurement
- Balance Sheet Offsetting—Scope Clarification of ASU No. 2011-11
October 19, 2012 FASB Board Meeting
October 18, 2012 Joint FASB/IASB Videoconference Board Meeting
October 17, 2012 Joint FASB/IASB Videoconference Board Meeting
October 17, 2012 FASB Board Meeting
October 15, 2012 Joint FASB/IASB Videoconference Board Meeting
October 15, 2012 FASB Board Meeting
October 10, 2012 FASB Board Meeting
October 3, 2012 FASB Board Meeting
- Accounting for Financial Instruments: Impairment
- Accounting for Financial Instruments: Classification and Measurement
- Transfers and Servicing: Repurchase Agreements and Similar Transactions
- Insurance Contracts
September 27, 2012 FASB Board Meeting
September 27, 2012 Joint FASB/IASB Videoconference Board Meeting
September 25, 2012 FASB Board Meeting
September 24, 2012 Joint FASB/IASB Videoconference Board Meeting
September 20, 2012 Joint FASB/IASB Videoconference Board Meeting
September 19, 2012 FASB Board Meeting
September 7, 2012 FASB Board Meeting
September 5, 2012 FASB Board Meeting
- Insurance contracts
- Investment companies
- Transfers and servicing: repurchase agreements and similar transactions
- Accounting for financial instruments: classification and measurement
August 29, 2012 FASB Board Meeting
- Accounting for Financial Instruments: Classification and Measurement
- Investment Companies
- Consolidation: Policy and Procedures
August 22, 2012 FASB Board Meeting
August 9, 2012 FASB Board Meeting
August 8, 2012 FASB Board Meeting
August 1, 2012 FASB Board Meeting
- Accounting for Financial Instruments: Impairment
- Accounting for Financial Instruments: Classification and Measurement
- Transfers and Servicing: Repurchase Agreements and Similar Transactions
- Insurance Contracts
July 25, 2012 FASB Board Meeting
July 19, 2012 Joint FASB/IASB Videoconference Board Meeting
July 18, 2012 Joint FASB/IASB Videoconference Board Meeting
- Accounting for Financial Instruments: Classification and Measurement
- Accounting for Financial Instruments: Impairment
July 17, 2012 Joint FASB/IASB Videoconference Board Meeting
July 16, 2012 Joint FASB/IASB Videoconference Board Meeting
July 11, 2012 FASB Board Meeting
July 9, 2012 FASB Board Meeting
June 27, 2012 FASB Board Meeting
June 20, 2012 FASB Board Meeting
- Accounting for Financial Instruments: Classification and Measurement
- Presentation of Comprehensive Income: Reclassifications Out of Accumulated Other Comprehensive Income
June 13, 2012 FASB/IASB Joint Board Meeting
June 12, 2012 FASB/IASB Joint Board Meeting
June 6, 2012 FASB Board Meeting
- Impairment of Indefinite-Lived Intangible Assets
- Not-For-Profit Financial Reporting: Financial Statements
- Definition of a Nonpublic Entity
- Revenue Recognition
May 30, 2012 FASB Board Meeting
May 24, 2012 FASB/IASB Joint Board Meeting
May 22, 2012 FASB/IASB Joint Board Meeting
May 21, 2012 FASB/IASB Joint Board Meeting
- Accounting for Financial Instruments: Classification and Measurement
- Accounting for Financial Instruments: Impairment
- Investment Companies
May 9, 2012 FASB Board Meeting
- Accounting for Financial Instruments: Impairment
- Accounting for Financial Instruments: Liquidity and Interest Rate Risk Disclosures
May 2, 2012 FASB Board Meeting
- Disclosures about Risks and Uncertainties and the Liquidation Basis of Accounting
- Definition of a Nonpublic Entity
April 25, 2012 FASB Board Meeting
- Disclosure Framework
- Consolidation: Policy and Procedures
- Nonpublic Entity Fair Value Measurement Disclosures
- Definition of a Nonpublic Entity
April 19, 2012 FASB/IASB Joint Board Meeting
April 18, 2012 FASB/IASB Joint Board Meeting
April 17, 2012 FASB/IASB Joint Board Meeting
April 11, 2012 FASB Board Meeting
April 9, 2012 FASB Board Meeting
March 21, 2012 FASB Board Meeting
March 21, 2012 FASB/IASB Joint Videoconference Board Meeting
February 29, 2012 FASB/IASB Joint Board Meeting
February 28, 2012 FASB/IASB Joint Board Meeting
- Accounting for Financial Instruments: Impairment
- Accounting for Financial Instruments: Classification and Measurement
- Leases
February 27, 2012 FASB/IASB Joint Board Meeting
February 15, 2012 FASB Board Meeting
January 27, 2012 FASB/IASB Joint Videoconference Board Meeting
- Accounting for Financial Instruments: Classification and Measurement
- Accounting for Financial Instruments: Impairment
January 24, 2012
January 11, 2012 FASB Board Meeting
December 14, 2011 FASB/IASB Joint Board Meeting
December 8, 2011 FASB Board Meeting
December 7, 2011 FASB Board Meeting
November 30, 2011 FASB Board Meeting
November 22, 2011 FASB Board Meeting
November 16, 2011 Joint FASB/IASB Videoconference Board Meeting
November 9, 2011 FASB Board Meeting
November 2, 2011 FASB Board Meeting
November 1, 2011 FASB/IASB Joint Videoconference Board Meeting
October 26, 2011 FASB Board Meeting
October 21, 2011 FASB Board Meeting
October 20, 2011 FASB/IASB Joint Board Meeting
- Accounting for Financial Instruments: Impairment
- Insurance Contracts
- Accounting for Financial Instruments: Disclosures
October 19, 2011 FASB/IASB Joint Board Meeting
September 21, 2011 FASB/IASB Joint Videoconference Board Meeting
September 19, 2011 FASB/IASB Joint Videoconference Board Meeting
September 19, 2011 FASB Board Meeting
September 7, 2011 FASB Board Meeting
- Insurance Contracts
- Accounting for Financial Instruments: Disclosures
- Accounting for Financial Instruments: Classification and Measurement
August 24, 2011 FASB Board Meeting
- Disclosure Framework
- Investment Properties and Investment Companies (Revised 12/12/11)
- Accounting for Financial Instruments: Hedging
August 10, 2011 FASB Board Meeting
- Balance Sheet—Offsetting
- Consolidation: Investment Companies
- Goodwill Impairment Assessments
- Accounting for Financial Instruments: Classification and Measurement
- CodificationTechnical Corrections
July 27, 2011 FASB Board Meeting
July 21, 2011 FASB/IASB Joint Board Meeting
- Leases
- Insurance Contracts
- Balance Sheet—Offsetting
- Effective Dates and Transition Methods
- Revenue Recognition
July 20, 2011 FASB/IASB Joint Board Meeting
July 13, 2011 FASB Board Meeting
- Revenue Recognition
- Leases
- Consolidation: Investment Companies
- FASB Ratification of EITF Consensuses and Tentative Conclusions
June 29, 2011 FASB Board Meeting
- Disclosures about an Employer’s Participation in a Multiemployer Plan
- Goodwill Impairment Assessments
June 22, 2011 FASB Board Meeting
- Accounting for Financial Instruments: Disclosures
- Accounting for Financial Instruments: Classification and Measurement
June 15, 2011 FASB/IASB Joint Board Meeting
June 14, 2011 FASB/IASB Joint Board Meeting
- Accounting for Financial Instruments: Classification and Measurement
- Leases
- Revenue Recognition
- Balance Sheet—Offsetting
June 13, 2011 FASB/IASB Joint Board Meeting
June 8, 2011 FASB Board Meeting
- Revenue Recognition
- Accounting for Financial Instruments: Classification and Measurement
- Consolidation: Investment Companies
June 1, 2011 FASB/IASB Joint Videoconference Board Meeting
May 31, 2011 FASB Board Meeting
- Disclosures about an Employer’s Participation in a Multiemployer Plan
- Accounting for Financial Instruments: Classification and Measurement
May 31, 2011 FASB/IASB Joint Videoconference Board Meeting
May 26, 2011 FASB Board Meeting
- Accounting for Financial Instruments: Classification and Measurement
- Statement of Comprehensive Income
May 19, 2011 FASB/IASB Joint Board Meeting
May 18, 2011 FASB/IASB Joint Board Meeting
May 17, 2011 FASB/IASB Joint Board Meeting
May 11, 2011 FASB Board Meeting
May 11, 2011 FASB/IASB Videoconference Board Meeting
May 9, 2011:
May 4, 2011 FASB/IASB Videoconference Board Meeting
May 4, 2011 FASB Board Meeting
April 27, 2011 FASB/IASB Videoconference Board Meeting
April 27, 2011 FASB Board Meeting
April 20, 2011 FASB Board Meeting
April 14, 2011 FASB/IASB Joint Board Meeting
April 13, 2011 FASB/IASB Joint Board Meeting
April 12, 2011 FASB/IASB Joint Board Meeting
April 6, 2011 FASB Board Meeting
March 30, 2011 FASB Board Meeting
March 29, 2011 Joint FASB/IASB Videoconference Board Meeting
March 23, 2011 Joint FASB/IASB Board Meeting
March 22, 2011 Joint FASB/IASB Board Meeting
March 22, 2011 FASB Board Meeting
March 21, 2011 Joint FASB/IASB Board Meeting
March 16, 2011 Joint FASB/IASB Videoconference Board Meeting
March 15, 2011 Joint FASB/IASB Videoconference Board Meeting
March 14, 2011 Joint FASB/IASB Videoconference Board Meeting
March 14, 2011 FASB Board Meeting
March 9, 2011 FASB Board Meeting
- Disclosures about an Employer's Participation in a Multiemployer Plan
- Consolidation: Policy and Procedures
March 2, 2011 FASB Board Meeting
March 2, 2011 Joint FASB/IASB Videconference Board Meeting
March 1, 2011 Joint FASB/IASB Videoconference Board Meeting
February 23, 2011 FASB Board Meeting
- Troubled Debt Restructuring Revised
February 18, 2011 Joint FASB/IASB Board Meeting
February 17, 2011 Joint FASB/IASB Board Meeting
- Leases (Session 1)
- Leases (Session 2)
- Accounting for Financial Instruments: Impairment
- Revenue Recognition
- Measurement of Liabilities with Uncertain Cash Flows
- Insurance Contracts
February 16, 2011 Joint FASB/IASB Board Meeting
February 9, 2011 FASB Board Meeting
February 3, 2011 FASB Board Meeting
February 2, 2011 Joint FASB/IASB Videoconference Board Meeting
February 1, 2011 Joint FASB/IASB Videoconference Board Meeting
January 25, 2011 FASB Board Meeting
January 20, 2011 Joint FASB/IASB Board Meeting
January 19, 2011 Joint FASB/IASB Board Meeting
January 18, 2011 Joint FASB/IASB Board Meeting
January 12, 2011 FASB Board Meeting
January 4, 2011 FASB Board Meeting
December 21, 2010 FASB Board Meeting
December 16, 2010 Joint FASB/IASB Board Meeting
December 15, 2010 Joint FASB/IASB Board Meeting
December 14, 2010 Joint FASB/IASB Board Meeting
December 8, 2010 FASB Board Meeting
- EITF Consensus on Issue 09-H, "Health Care Entities: Presentation and Disclosure of Net Patient Service Revenue, Provision for Bad Debts, and the Allowance for Doubtful Accounts"
- Private Company Outreach
December 8, 2010 Joint FASB/IASB Board Meeting
December 6, 2010:
December 1, 2010 FASB Board Meeting
- Deferral of Troubled Debt Restructuring Disclosures
- FASB Ratification of EITF Consensuses and Tentative Conclusions
- Investment Properties
- Disclosures about Risks and Uncertainties and the Liquidation Basis of Accounting (formerly Going Concern)
November 23, 2010:
November 22, 2010:
November 18, 2010 Joint FASB/IASB Board Meeting
November 17, 2010 Joint FASB/IASB Board Meeting
- Technical Plan
- Balance Sheet—Offsetting
- Accounting for Financial Instruments
- Revenue Recognition
- Statement of Comprehensive Income
- Conceptual Framework: Reporting Entity
November 10-12, 2010 Joint FASB/IASB Videoconference Board Meeting
November 10, 2010 FASB Board Meeting
- Going Concern
- Disclosure of Certain Loss Contingencies
- Disclosures About An Employer’s Participation In A Multiemployer Plan
- Investment Properties
November 4, 2010:
November 2, 2010:
October 27, 2010 FASB Board Meeting
October 22, 2010 FASB/IASB Joint Board Meeting
- Conceptual Framework—Reporting Entity
- Financial Instruments with Characteristics of Equity
- Statement of Comprehensive Income
- Financial Statement Presentation
October 21, 2010 FASB/IASB Joint Board Meeting
- Fair Value Measurement
- Emissions Trading Schemes
- Accounting for Financial Instruments: Impairment
- Offsetting of Financial Assets and Liabilities
October 19, 2010:
- Accounting for Financial Instruments Roundtable (A.M. Session)
- Accounting for Financial Instruments Roundtable (P.M. Session)
October 18, 2010:
- Accounting for Financial Instruments Roundtable (A.M. Session)
- Accounting for Financial Instruments Roundtable (P.M. Session)
October 13, 2010 FASB Board Meeting
October 12, 2010:
October 12, 2010:
October 6, 2010 FASB Board Meeting
September 29, 2010 FASB Board Meeting
- Effective Date and Transition Discussion Paper Announcement
- FASB Ratification of EITF Consensuses and Tentative Conclusions
September 16, 2010 FASB Board Meeting
September 16, 2010
September 15, 2010 FASB/IASB Joint Videoconference Board Meeting
- Balance Sheet—Offsetting
- Fair Value Measurement
- Emissions Trading Schemes
- Accounting for Financial Instruments: Impairment
August 31, 2010 FASB Board Meeting
August 25, 2010 FASB Board Meeting
August 18, 2010 FASB Board Meeting
- Disclosure of Certain Loss Contingencies
- Disclosure Framework
- FASB Ratification of EITF Consensuses and Tentative Conclusions
July 29, 2010 FASB Board Meeting
July 29, 2010
July 28, 2010 FASB Board Meeting
July 22, 2010 FASB/IASB Joint Videoconference Board Meeting
July 22, 2010 FASB Board Meeting
July 21, 2010 FASB Board Meeting
July 21, 2010 FASB/IASB Joint Videoconference Board Meeting
July 19, 2010 FASB/IASB Joint Videoconference Board Meeting
July 14, 2010
June 23, 2010 FASB/IASB Joint Videoconference Board Meeting
June 23, 2010 FASB Board Meeting
June 17, 2010 FASB/IASB Joint Board Meeting
June 16, 2010 FASB/IASB Joint Board Meeting
June 15, 2010 FASB/IASB Joint Board Meeting
June 10, 2010 FASB/IASB Joint Videoconference Board Meeting
June 9, 2010 FASB Board Meeting
June 1, 2010 Joint FASB/IASB Videconference Board Meeting
May 19, 2010 Joint FASB/IASB Board Meeting
May 18, 2010 Joint FASB/IASB Board Meeting
May 17, 2010 Joint FASB/IASB Board Meeting
May 11, 2010 FASB Board Meeting
May 5, 2010 FASB Board Meeting
May 4, 2010 Joint FASB/IASB Videoconference Board Meeting
April 28, 2010 FASB Board Meeting
- Disclosures about Credit Quality and the Allowance for Credit Losses
- Accounting for Financial Instruments
April 22, 2010 Joint FASB/IASB Videoconference Board Meeting
April 21, 2010 Joint FASB/IASB Videoconference Board Meeting
April 20, 2010 Joint FASB/IASB Videoconference Board Meeting
April 14, 2010
- SEC Staff Announcement
- Disclosure About Certain Loss Contingencies
- Disclosures About an Employer's Participation in a Multiemployer Plan
- Insurance Contracts
- Statement of Comprehensive Income
March 31, 2010
- Accounting for Financial Instruments: Impairments
- Accounting for Financial Instruments: Disclosures
- Going Concern
- Fair Value Measurement
- FASB Ratification of ETIF Consensuses and Tentative Conclusions
March 24, 2010
March 23, 2010
March 22, 2010
- Fair Value Measurement
- Cross-Cutting Issues:
March 18, 2010
March 19, 2010 FASB Board Meeting
March 17, 2010 FASB Board Meeting
- Accounting for Financial Instruments: Amortized Cost Option
- Accounting for Financial Instruments: Loan Commitments
- Accounting for Financial Instruments: Scope
March 17, 2010 Joint FASB/IASB Videoconference Board Meeting
March 16, 2010 Joint FASB/IASB Videoconference Board Meeting
March 15, 2010 Joint FASB/IASB Videoconference Board Meeting
March 11, 2010 FASB/IASB Joint Videoconference Board Meeting
- Financial Statement Presentation
- Financial Instruments with Characteristics of Equity
- Fair Value Measurement
March 10, 2010 FASB Board Meeting
March 3, 2010 FASB Board Meeting
- Accounting of Financial Instruments: Receivables and Payables
- Accounting of Financial Instruments: Deferred Tax Asset and Liabilities on Debt Instruments
- Financial Statement Presentation
March 3, 2010 Joint FASB/IASB Videoconference Board Meeting
February 24, 2010 FASB Board Meeting
- Accounting of Financial Instruments
- Disclosures about Credit Quality and the Allowance for Credit Losses
February 18, 2010 Joint FASB/IASB Videoconference Board Meeting
- Fair Value Measurement
- Leases
- Financial Instruments with Characteristics of Equity
- Insurance Contracts
February 17, 2010 Joint FASB/IASB Videoconference Board Meeting
February 16, 2010 Joint FASB/IASB Videoconference Board Meeting
February 12, 2010:
February 10, 2010 FASB Board Meeting
February 10, 2010 Joint FASB/IASB Videoconference Board Meeting
February 3, 2010 FASB Board Meeting
February 2, 2010 Joint FASB/IASB Videoconference Board Meeting
January 27, 2010 Board Meeting
January 20, 2010 Joint FASB/IASB Board Meeting
January 19, 2010 Joint FASB/IASB Board Meeting
- Insurance Contracts
- Consolidation
- Financial Statement Presentation
- Accounting for Financial Instruments: Hedge Accounting
January 18, 2010 Joint FASB/IASB Board Meeting
January 13, 2010 Board Meeting
January 5, 2010 Joint FASB/IASB Videoconference Board Meeting
December 22, 2009
December 17, 2009 Joint FASB/IASB Board Meeting
December 16, 2009 Joint FASB/IASB Board Meeting
- Revenue Recognition
- Leases
- Financial Instruments with Characteristics of Equity
- Conceptual Framework: Measurement
- Fair Value Measurement
- Insurance Contracts
- Financial Instruments: Hedge Accounting
December 2, 2009
November 24, 2009 Board Meeting
November 19, 2009
November 18, 2009 Joint FASB/IASB Videoconference Board Meeting
November 17, 2009
November 11, 2009
- Statement 167 Implementation
- Reconsideration of the Scope of Statement 160
- Oil and Gas Disclosures
- Improving Disclosures about Fair Value Measurements
November 4, 2009
October 28, 2009 Joint FASB/IASB Board Meeting
October 27, 2009 Joint FASB/IASB Board Meeting
October 26, 2009 Joint FASB/IASB Board Meeting
- Revenue Recognition
- Reporting Discontinued Operations
- Accounting for Financial Instruments
- Consolidation
- Financial Instruments with Characteristics of Equity
October 21, 2009:
October 14, 2009:
- Accounting for Financial Instruments
- Financial Statement Presentation
- Disclosures about Credit Quality and the Allowance for Credit Losses
September 23, 2009:
- Financial Statement Presentation
- Revenue Recognition
- FASB Ratification of EITF Consensuses and Tentative Conclusions
- Accounting for Financial Instruments
September 21, 2009:
September 16, 2009:
September 9-10, 2009:
August 27, 2009:
August 26, 2009:
August 19, 2009:
- Accounting for Financial Instruments
- Revenue Recognition
- Disclosure of Certain Loss Contingencies
- Technical Corrections to FASB Statements and Other U.S. GAAP Literature
August 13, 2009:
August 5, 2009:
- FAS 157—Improving Disclosures about Fair Value Measurements
- FAS 157—Applying Fair Value to Interests in Alternative Investments
- Oil and Gas Disclosures
July 27, 2009:
July 24, 2009 Joint IASB/FASB Board Meeting:
- Financial Instruments with Characteristics of Equity
- Financial Statement Presentation
- Financial Instruments: Improvements to Recognition and Measurement
July 23, 2009 Joint IASB/FASB Board Meeting:
July 21, 2009:
July 8, 2009:
June 24, 2009:
June 18, 2009:
June 17, 2009:
June 10, 2009:
- Conceptual Framework: Measurement
- Financial Instruments with Characteristics of Equity
- Revenue Recognition
June 3, 2009:
- Going Concern
- Amend Statement 162, GAAP Hierarchy, and Approve FASB Accounting Standards Codification
- Statement 133 Implementation Issue: Embedded Credit Derivatives Scope Exception
May 27, 2009:
May 21, 2009:
May 18, 2009:
- Leases
- Insurance Contracts
- Reconsideration of Interpretation 46(R)
- Statement 140 Implementation: Transfers of Financial Assets
May 6, 2009:
- Applying Fair Value to Interests in Alternative Investments
- Financial instruments with characteristics of equity
April 29, 2009:
April 22, 2009:
April 15, 2009:
April 8, 2009:
April 2, 2009:
- Conceptual Framework
- Determining Whether a Market is Not Active and a Transaction is Not Distressed
- Insurance Contracts
- Interim Disclosures about Fair Value of Financial Instruments
- Recognition and Presentation of Other-Than-Temporary Impairments
April 1, 2009:
- FASB Ratification of EITF Tentative Conclusions
- Revenue Recognition
- Reconsideration of Interpretation 46(R)
- Statement 140 Implementation: Transfers of Financial Assets
March 24, 2009:
March 23, 2009:
- Joint IASB/FASB Board Meeting - Consolidation/Derecognition
- Joint IASB/FASB Board Meeting - Financial Statement Presentation
March 19, 2009:
March 18, 2009:
March 16, 2009:
- Proposed FSP FAS 157-e, Determining Whether a Market Is Not Active and a Transaction Is Not Distressed
- Proposed FSP FAS 115-a, FAS 124-a, and EITF 99-20-b, Recognition and Presentation of Other-Than-Temporary Impairments
- Financial Instruments with Characteristics of Equity
March 6, 2009:
- Disclosure of Certain Loss Contingencies Roundtable
March 4, 2009:
- Embedded Credit Derivatives Scope Exception
- Statement 140 Implementation: Transfers of Financial Assets
February 26, 2009:
February 25, 2009:
- Accounting for Assets Acquired and Liabilities Assumed in a Business Combination that Arise from Contingencies
- Amend Statement 162 on GAAP Hierarchy, and approve FASB Accounting Standards Codification
- Insurance Contracts
- Measuring Liabilities under FAS 157
February 18, 2009:
January 28, 2009:
- Financial Instruments with Characteristics of Equity
- Reconsideration of Interpretation 46(R)
- Statement 140 Implementation: Transfers of Financial Assets
January 23, 2009:
January 22, 2009:
January 21, 2009:
January 15, 2009
January 14, 2009:
January 7, 2009:
December 17, 2008:
- FIN 48—Applicability for Private Entities
- Reconsideration of Interpretation 46(R)
- Redeliberation of Proposed Amendments to Statement 140
December 15, 2008:
December 10, 2008:
November 24, 2008:
November 19, 2008:
November 13, 2008:
November 12, 2008:
November 6, 2008:
- Statement 140 and Interpretation 46(R) Amendments Roundtable
November 5, 2008:
October 29, 2008:
- Assets and Liabilities Arising from Contingencies in a Business Combination
- FSP FAS 132(R)-a, Employers’ Disclosures about Postretirement Benefit Plan Assets
October 21, 2008:
- Joint IASB/FASB on Emissions Trading Schemes
- Joint IASB/FASB on Fair Value Measurements
- Joint IASB/FASB on Financial Instruments with Characteristics of Equity
October 20, 2008:
- Joint IASB/FASB on Conceptual Framework
- Joint IASB/FASB on Reconsideration of FIN 46(R) Consolidation of Variable Interest Entities
- Joint IASB/FASB on Derecognition
October 15, 2008:
October 10, 2008:
October 8, 2008:
October 7, 2008:
October 1, 2008:
- Applicability of Interpretation 48 to Private Companies
- Proposed FASB Staff Position FAS 157-d, Determining Fair Value in a Market That Is Not Active
September 24, 2008:
- Disclosure of Certain Loss Contingencies
- Proposed FSP FAS 132(R)-a, Employers’ Disclosures about Postretirement Benefit Plan Assets
- Not-for-Profit Organizations—Mergers and Acquisitions
- Ratification of EITF Consensus and Consensuses-for-Exposure
- Revenue Recognition
September 18, 2008:
September 10, 2008:
September 8, 2008:
August 27, 2008:
July 30, 2008:
July 23, 2008:
July 16, 2008:
- Statement 140 Implementation: Transfers of Financial Assets
- Proposed FSP FAS 132(R)-a—Disclosures about Postretirement Benefit Plan Assets
- Revenue Recognition
June 25, 2008:
- Conceptual Framework—Phase B: Elements and Recognition
- FASB ratification of EITF consensuses and tentative conclusions
June 12, 2008:
June 11, 2008:
- Not-for-Profit Mergers and Acquisitions
- Interpretation 46(R) Considerations
- Statement 140 Implementation: Transfers of Financial Assets
- Statement 140 and Interpretation 46(R)—Comment Period, Effective Date, and Transition
June 4, 2008:
- Statement 140 Implementation: Transfers of Financial Assets
- Statement 140 and Interpretation 46(R)—Disclosures
- Not-for-Profit Endowments
May 14, 2008:
April 30, 2008:
- Proposed FSP FAS 133-b and FIN 45-a, Disclosures about Credit Derivatives: Amendment of FASB Statement No. 133 and FASB Interpretation No. 45
- Not-for-Profit Mergers and Acquisitions
- Statement 133 Hedging
April 21, 2008:
April 9, 2008:
- Interpretation 46(R)—Potential Amendments
- Proposed FSP FAS 157-c, Measuring Liabilities under FASB Statement No. 157
- Revenue Recognition
March 26, 2008:
- Ratification of EITF Consensus and Consensuses-for-Exposure
- FSP APB 14-a
- FSP SOP 94-3-a and AAG HCO-a
- GAAP Hierarchy
March 19, 2008:
March 12, 2008:
March 12, 2008:
March 11, 2008:
March 5, 2008:
February 20, 2008:
February 13, 2008:
- Postretirement Benefit Obligations Including Pensions—Potential FSP to amend 132(R)
- Agenda Request—SOP 90-7
February 6, 2008:
January 30, 2008:
January 23, 2008:
- Accounting for Trading Inventory, Potential FSP to Amend ARB 43
- Short-Term Convergence—Earnings per Share
- Effective Date of FASB Interpretation No. 48 for Nonpublic Enterprises
January 16, 2008:
January 9, 2008:
December 20, 2007:
- Statement 133 Hedging
- Statement 133 Implementation Issue—Clarification of the Application of the Shortcut Method
December 19, 2007:
- Conceptual Framework
- Proposed FSP FAS 144-c, "Classifying and Accounting for Depreciable Assets as Held-for-Sale When an Equity Method Investment is Obtained"
- Intangible Assets
December 12, 2007:
December 5, 2007:
November 29, 2007:
November 21, 2007:
November 14, 2007:
- Agenda Request—Certain Statement 157 Implementation Issues and Effective Date of Statement 157
- Financial Statement Presentation
- Accounting for Transfers of Financial Assets and Repurchase Financing Transactions
November 7, 2007:
October 31, 2007:
- Financial statement presentation
- Valuation of nonfinancial assets and emission allowances that are acquired for resale
- Not-for-profit endowments and UPMIFA
October 22, 2007:
- Joint FASB/IASB on Conceptual Framework
- Joint FASB/IASB on Financial Statement Presentation
- Joint FASB/IASB on Revenue Recognition
October 17, 2007:
- Agenda Request—Effective Date of Statement 157
- Conceptual Framework
- Leases
- Statement 133 hedging
- Proposed FSP—AICPA Statement of Position 07-1 Implementation Issues
October 10, 2007:
September 26, 2007:
- Derivatives Disclosures
- Ratification of EITF Consensuses-for-Exposure
- Interaction Between Statement 13 and Statement 157
September 19, 2007:
- Conceptual Framework
- Going Concern—Liquidation Basis of Accounting and Subsequent Events
- Mergers and Acquisitions by a Not-for-Profit Organization
September 11, 2007:
September 6, 2007:
August 29, 2007:
August 1, 2007:
July 25, 2007:
- Derivatives Disclosures
- Insurance Risk Transfer
- Proposed FSP: Convertible Debt Instruments that May Be Settled in Cash upon Conversion (Including Partial Cash Settlement)
- Short-Term Convergence—Earnings per Share
July 18, 2007:
July 11, 2007:
June 21, 2007:
June 14, 2007:
June 13, 2007:
- Business Combinations: Applying the Acquisition Method
- Transfers with Repurchase Financing Agreements: Effective Date and Transition
May 30, 2007:
- Going Concern and Liquidation Basis of Accounting
- Subsequent Events
- Transfers of Financial Assets
- Transfers with Repurchase Financing Agreements: Effective Date and Transition
May 23, 2007:
May 16, 2007:
- Financial Statement Presentation
- Statement 133 Implementation Issue—Clarification of the Application of the Shortcut Method
May 2, 2007:
April 30, 2007:
April 24, 2007:
April 18, 2007:
- Business Combinations: Applying the Acquisition Method
- Financial Statement Presentation
- Issuance of FSP FIN 39-1 "Amendment of FASB Interpretation No. 39"
April 11, 2007:
March 28, 2007:
- Conceptual Framework
- Ratification of EITF Consensuses and Tentative Conclusions
- Short-Term Convergence—Earnings per Share
March 27, 2007:
March 21, 2007:
- Business Combinations: Applying the Acquisition Method
- Financial Statement Presentation
- Intangible Assets
- Leases
- Statement 133 Implementation Issue No. H17, "Hedging Proceeds to Be Received from a Forecasted Foreign-Currency-Denominated Debt Issuance"
March 15, 2007:
March 14, 2007:
- Statement 133 Implementation Issue, Whether Embedded Conversion Options Are Indexed to both an Entity’s Own Stock and Currency Exchange Rates
- Transfers of Financial Assets
- Valuation of Commodity Inventory and Emission Allowances that are Acquired for Resale
February 28, 2007:
February 21, 2007:
February 15, 2007:
February 13, 2007:
February 7, 2007:
- Implementation Guidance on Interpretation 48
- Proposed FSP: "Application of FASB Interpretation No. 46(R) to Investment Companies"
January 31, 2007:
- Business Combinations: Applying the Acquisition Method
- Convergence—Income Taxes
- Statement 133 Implementation Issue—Clarification of the Application of the Shortcut Method
January 30, 2007:
- Agenda Decision: Allowance for Loan Losses
- Agenda decision: implementation of AICPA SOP 05-1
- Financial Statement Presentation
- Proposed FSP FAS 158-a
January 24, 2007:
January 17, 2007:
- FSP FAS 128-a, "Computational Guidance for Computing Diluted EPS under the Two-Class Method"
- Board Agenda Request—Delay the Effective Date of Interpretation 48
January 3, 2007:
December 20, 2006:
- Registration Payment Arrangements
- Fair value option
- Statement 133 Implementation Issue No. B40, "Embedded Derivatives: Application of Paragraph 13(b) to Securitized Interests in Prepayable Financial Assets"
December 19, 2006:
- Business Combinations: Applying the Acquisition Method
- Quantification and Correction of Current-Year Misstatements Associated With the Carryover and Reversal of Prior-Year Misstatements
December 13, 2006:
- Proposed FSP FAS No. 141-b, 142-e, and 144-b, "Fair Value Measurements in Business Combinations and Impairment Tests"
- Financial Statement Presentation
- Proposed Statement 133 Implementation Issue No. G26, "Cash Flow Hedges: Hedging Interest Cash Flows on Variable Rate Assets and Liabilities That Are Not Based on a Benchmark Interest Rate"
December 6, 2006:
- Financial Guarantee Insurance
- Insurance Risk Transfer
- Offsetting Receivables or Liabilities Recognized upon Payment or Receipt of Cash Collateral in Master Netting Arrangements/Amendment of FASB Interpretation No. 39
November 29, 2006:
- Offsetting Receivables or Liabilities Recognized Upon Payment or Receipt of Cash Collateral in Master Netting Arrangements
- Postretirement Benefit Obligations, including Pensions
- Ratification of EITF Consensuses and Tentative Conclusions (Revised 12/08/06)
- Financial Guarantee Insurance-Disclosure, Effective Date, Transition, and Sweep Issues
November 21, 2006:
November 16, 2006:
November 15, 2006:
- Conceptual Framework: Elements
- Reporting Discontinued Operations (Revised 12/11/06)
November 1, 2006:
October 25, 2006:
October 24, 2006:
- Joint FASB/IASB Meeting on Business Combinations
- Joint FASB/IASB Meeting on Financial Statement Presentation
- Joint FASB/IASB Meeting on Revenue Recognition
October 23, 2006:
October 18, 2006:
- Business Combinations: Applying the Acquisition Method (Revised 11/01/06)
- Derivative Disclosures
- Conceptual Framework
- Fair Value Option
- Transfers of Financial Assets
October 11, 2006:
- Proposed FSP FAS 144-c, "Accounting for Depreciable Assets Classified as Held-for-Sale When an Equity Method Investment Is Obtained"
- FSP EITF 03-6-a, "Determining Whether Instruments Granted in Share-Based Payment Transactions are Participating Securities"
October 4, 2006:
- Conceptual Framework
- Pension Funding Disclosures
- Proposed FSP FAS 126-a, "Applicability of Certain Disclosures and Interim Reporting Requirements for Obligors for Conduit Debt Securities"
- Proposed FASB Staff Position FAS 123(R)-6, "Technical Corrections of FASB Statement No. 123(R)"
- Proposed Statement 133 Implementation Issue, "Cash Flow Hedges: Hedging Interest Cash Flows on Variable Rate Assets and Liabilities That Are Not Based on a Benchmark Interest Rate"
September 27, 2006:
September 20, 2006:
- Business Combinations: Applying the Acquisition Method
- FASB ratification of EITF consensuses and tentative conclusions
- Financial Instruments: Due Process Document—Scope
- Financial Statement Presentation
September 15, 2006:
September 13, 2006:
- AcSEC / FSP FIN 46(R)-d
- Financial Guarantee Insurance
- Proposed FSP FAS No. 141-b, 142-e, and 144-b, "Fair Value Measurements in Business Combinations and Impairment Tests"
September 7, 2006:
September 6, 2006:
August 30, 2006:
- Measurement of Certain Nonfinancial Assets and Nonfinancial Liabilities
- Planned Major Maintenance Activities—Comment Letter Summary and Redeliberations
August 16, 2006:
- Financial instruments: Liabilities and Equity
- Fair Value Option
- Statement 133 implementation: hedging foreign exchange risk for a forecasted foreign-currency-denominated debt issuance
August 9, 2006:
July 26, 2006:
- Conceptual Framework
- Fair Value Measurement-Proposed FSP
- Postretirement Benefit Obligations, Including Pensions (Revised 8/11/06)
- Proposed FASB Staff Position No. FAS 123(R)-f
- Revenue Recognition (Revised 8/11/06)
- Transfers of Financial Assets
July 19, 2006:
- Business Combinations: Applying the Acquisition Method (Revised 8/14/06)
- Derivative Disclosures
- Financial Statement Presentation
- Leases
- Postretirement Benefit Obligations, Including Pensions
July 12, 2006:
June 28, 2006:
- Fair Value Measurements
- Fair Value Measurement-Proposed FSP
- Ratification of EITF Consensuses and Tentative Conclusions
June 27, 2006:
June 20, 2006:
June 19, 2006:
June 15, 2006:
June 7, 2006:
- Proposed FSP FAS 126-a, "Revision to the Definition of a Public Entity to Include an Obligor for Conduit Debt Securities"
- Transfers of Financial Assets
May 31, 2006:
May 10, 2006:
April 28, 2006:
April 19, 2006:
April 5, 2006:
March 28, 2006:
March 16, 2006:
March 15, 2006:
- Fair Value Measurements
- Financial instruments: Liabilities and Equity
- Life Settlements
- Postretirement Benefit Obligations, Including Pensions
March 8, 2006:
March 1, 2006:
- Business Combinations: Applying the Acquisition Method
- Conceptual Framework
- Revenue Recognition
- Servicing Rights
- Uncertain Tax Positions
February 15, 2006:
February 1, 2006:
January 25, 2006:
January 18, 2006:
January 11, 2006:
December 20, 2005:
December 14, 2005:
- Conceptual Framework
- Fair Value Option and Servicing of Financial Assets
- Hybrid Financial Instruments (Revised 12/23/05)
- Postretirement Benefit Obligations, Including Pensions (Revised 12/28/05)
December 7, 2005:
- Fair Value Option
- Financial Performance Reporting
- Nontraditional Loan Products
- Transfers of Financial Assets
November 29, 2005:
- Financial instruments: Liabilities and Equity (Revised 12/19/05)
- Proposed FSP AAG INV-a
November 22, 2005:
November 16, 2005:
November 10, 2005:
October 25, 2005:
October 24, 2005:
- Joint Board Meeting: Financial Performance Reporting
- Joint Board Meeting: Revenue Recognition
- Joint Board Meeting: Short-Term Convergence—Income Taxes
October 19, 2005:
- Fair Value Option
- First-Time IFRS Adopters
- Life Settlements
- Proposed FSP FAS 123(R)-c
- Proposed FSP FIN 45-b
October 12, 2005:
October 5, 2005:
September 28, 2005:
September 21, 2005:
- Conceptual Framework
- Short-Term Convergence—Earnings per Share
- Nontraditional Loan Products
- Proposed FSP FAS 123(R)-c
- Rental Costs Incurred During the Construction Period
- Revenue Recognition
September 15, 2005:
September 14, 2005:
- Fair Value Measurement
- Other-Than-Temporary Impairment
- Proposed FSP Relating to EITF Issue No. 02-3
- Proposed FSP FAS 123(R)-b
- Risk Transfer in Insurance and Reinsurance Contracts
September 7, 2005:
August 31, 2005:
August 24, 2005:
August 17, 2005:
August 3, 2005:
July 27, 2005:
June 29, 2005:
- Board ratification of consensuses reached on EITF Issues Nos. 04-5, 05-2, 05-5, and 05-6; Board ratification of modifications to existing consensuses in EITF Issues Nos. 96-16, 01-9, 04-6, and 04-10; Finalization of proposed FSP SOP 78-9-a
- Fair Value Measurement
- Financial instruments: liabilities and equity
- FSP FAS 115-1 (formerly EITF 03-1-a) on other-than-temporary impairment
- Proposed FSP relating to EITF Issue No. 02-3
- Implementation Issues B38 and B39
- Rental Costs Incurred During the Construction Period
June 22, 2005:
June 15-16, 2005:
June 15, 2005:
- Clarification of the Application of Paragraphs 40(b) and 40(c) of Statement 140
- Proposed FSP on Clarification of the Application of Paragraphs 40(b) and 40(c) of Statement 140
- Qualifying Special-Purpose Entities
- Short Term Convergence: Income Taxes (Revised 6/28/05)
- Warrants on Redeemable Shares
June 1, 2005:
- Fair Value Measurement
- Fair Value Option (Revised 7/14/05)
- Measuring Fair Value of Certain Derivative Contracts under Statement 133
- Issuer Credit Standing and Fair Value Remeasurement
- Other Comprehensive Income upon the Loss of Significant Influence
May 25, 2005:
May 18, 2005:
- Electronic Equipment Waste Obligations
- Segment Reporting: Similar Economic Characteristics
- Employee Compensation: Classification of Freestanding Financial Instruments
- Minimum Revenue Guarantees
May 11, 2005:
- Amendment of Statements 87 and 35
- Employee compensation: classification of freestanding financial instruments
- Liabilities and Equity
- Life Settlements
- Revenue Recognition
- Short-Term Convergence—Phase I
April 21-22, 2005:
April 13, 2005:
- Beneficial Interests
- Qualifying Special-Purpose Entities
- Servicing Rights
- Financial Instruments—Derivatives Implementation
April 6, 2005:
March 30, 2005:
- Board ratification of the consensus reached in EITF Issues 04-6 and agenda request decision for potential FSP related to EITF Issue 04-7
- Fair Value Option
- GAAP Hierarchy
- Liabilities and Equity
- Technical Plan
- Warrants on Redeemable Shares
March 23, 2005:
- Proposed FSP EITF 00-19-a
- Qualifying Special-Purpose Entities
- Short-Term Convergence—Income Taxes
- Stable Value Investments
- Suspended Well Costs
March 17, 2005:
March 9, 2005:
- Agenda Decision: Derivatives Disclosure
- Potential Agenda Project on the Reconsideration of the Accounting for Contingent Environ-mental Liabilities under Statement 5
- Qualifying Special-Purpose Entities
March 2, 2005:
- Derivatives Implementation: Potential Statement 133 Implementation Issue No. B38—Addressing Paragraph 13(b)
- Fair Value Measurement
- Liabilities and Equity
- Leveraged Leases
February 23, 2005:
February 16, 2005:
- Beneficial Interests
- Life Settlements
- Purchase Method Procedures (Revised 3/1/05)
- Uncertain Tax Positions (Revised 3/1/05)
February 9, 2005:
February 2, 2005:
January 26, 2005:
January 19, 2005:
- Beneficial Interests
- Conceptual Framework
- Qualifying Special-Purpose Entities
- Short-Term Convergence—Income Taxes
- Suspended Well Costs
- Useful Life and Amortization of Intangible Assets — Revised 1/27/05
January 13-14, 2005:
January 12, 2005:
January 5, 2005:
December 22, 2004:
December 15, 2004:
- Derivatives Implementation Issues No. C3, E19, and G1
- Fair Value Measurement
- FSPs FAS 109-1 and FAS 109-2 — Revised 12/27/04
- Short-Term Convergence—Income Taxes
November 30, 2004:
- Board ratification of the consensus reached in EITF Issue 03-13, change of effective dates for EITF Issues 04-8 and 04-10, and consideration of a proposed amendment to AICPA Statement of Position 78-9
- Fair Value Measurement
- Proposed FSP EITF 85-24-a
November 24, 2004:
- GAAP Hierarchy
- Liabilities and Equity
- Liability Extinguishment
- Purchase Method Procedures
- Short-Term Convergence—Phase 1
November 17-18, 2004:
November 17, 2004:
November 10, 2004:
- Agenda Decision: Amendment to FASB Statement No. 19, Financial Accounting and Reporting by Oil and Gas Producing Companies, for Suspended Well Costs
- Agenda Decision: Determination of the Useful Life of Renewable Intangible Assets under FASB Statement No. 142, Goodwill and Other Intangible Assets
- Fair Value Measurement
- Proposed FSPs for accounting and disclsoure guidance on certain provisions within the American Jobs Creation Act of 2004
November 3, 2004:
October 27, 2004:
October 20, 2004:
October 19, 2004:
October 13, 2004:
- Board ratification of consensuses reached in EITF Issues Nos. 04-1, 04-8, and 04-10
- Equity-Based Compensation
- Interpretation of Statement 87/amendment of Statement 35
September 30, 2004:
September 29-30, 2004:
September 29, 2004:
September 22, 2004:
- Equity-Based Compensation
- Qualifying Special-Purpose Entities (Revised 10/13/04)
- Servicing Rights
September 21, 2004:
- Fair Value Measurement Roundtable (a.m. session) (Revised 10/5/04)
- Fair Value Measurement Roundtable (p.m. session) (Revised 10/5/04)
September 15, 2004:
- AcSEC Proposed SOP on Accounting by Insurance Enterprises for Deferred Acquisition Costs on Internal Replacements
- Real Estate Time-Sharing
- Short-Term Convergence-Phase 1 (Revised 9/23/04)
September 8, 2004:
- Equity-Based Compensation
- Proposed FSP FAS 142-c
- Proposed FSP EITF Issue 03-1-a and Proposed FSP EITF Issue 03-1-b
September 1, 2004:
August 25, 2004:
August 18, 2004:
- Equity-Based Compensation (Revised 9/2/04)
August 11, 2004:
August 4, 2004:
- Equity-Based Compensation
- Revenue Recognition
- Servicing Rights (Revised 9/1/04)
- Short-Term Convergence
July 27, 2004:
- Beneficial Interests
- Derivatives Implementation: Clearance of Statement 133 Implementation Issue No. G25
- FSP FAS 142-b
- Interpretation of Statement 109
- Not-for-Profit
- Purchase Method Procedures
- Qualifying Special-Purpose Entities
- Short-Term Convergence—Income Tax (Revised)
July 16, 2004:
- Board ratification of the EITF consensus on Issue 02-14 and for the discussion of the tentative conclusion on Issue 04-8
- FSP FAS 142-b
- FSP FAS 142-c
- Liabilities and Equity
June 30-July 1, 2004:
June 30, 2004:
June 24 & 29, 2004:
June 17, 2004:
June 16, 2004:
- Beneficial Interests
- Servicing Rights at Fair Value
- Short-Term Convergence: Balance Sheet Classification
June 15, 2004:
June 9, 2004:
May 26, 2004:
May 25, 2004:
May 19, 2004:
- Beneficial Interests
- Fair Value Measurement
- Potential Agenda Project to Permit Entities a One-Time Election to Report Financial Instruments at Fair Value
- Servicing Rights
May 18, 2004:
May 12, 2004:
- Agenda Decision: Request to Amend Statement 133
- Derivatives Implementation: Clearance of Statement 133 Implementation Issue No. G25
- Interpretation of Statement 87
May 5, 2004:
- Agenda Decision: Request to Amend Statement 133
- Derivatives Implementation: Clearance of Statement 133 Implementation Issue No. G25
- FSP FAS 106-2, Accounting and Disclosure Requirements Related to the Medicare Prescription Drug, Improvement and Modernization Act of 2003
- Liabilities and Equity
April 23, 2004:
April 22, 2004:
- Purchase Method Procedures
- Performance Reporting Joint Working Group
- Short-Term Convergence—Income Taxes
April 14, 2004:
- Liability Extinguishments
- Property, Plant, and Equipment
- Purchase Method Procedures
- Short-Term Convergence—Income Taxes
April 7, 2004:
March 31, 2004:
- Beneficial Interests (Revised)
- Board ratification of consensuses reached on EITF Issues Nos. 03-1, 03-6, 3-16, and 04-3, and Board direction to issue proposed FSP related to EITF Issue No. 04-2
- FSP FAS 141-a and FAS 142-a
- Interpretation of Statement 87
- Loan Commitments
- Mortgage Servicing Rights (Revised)
- Performance Reporting Joint Working Group
March 24, 2004:
- Fair Value Measurements
- Purchase Method Procedures
- Qualifying Special-Purpose Entities
- Short-Term Convergence
March 17-18, 2004:
March 10, 2004:
- Proposed FSP FAS 106-b, Accounting and Disclosure Requirements Related to the Medicare Prescription Drug, Improvement and Modernization Act of 2003
- Proposed FSP FIN 46(R)-a, Technical Correction of FASB Interpretation No. 46 (revised December 24, 2003), Consolidation of Variable Interest Entities, Relating to Its Effects on Question No. 12 of EITF Issue No. 96-21, "Implementation Issues in Accounting for Leasing Transactions involving Special Purpose Entities"
- Mortgage Servicing Rights Informational Board Meeting (Revised)
March 3, 2004:
February 25, 2004:
- Fair Value Measurement
- FSP FAS 106-b on Accounting and Disclosure Requirements Related to the Medicare Prescription Drug, Improvement and Modernization Act of 2003
- Purchase Method Procedures (Revised)
February 18, 2004:
- Equity-Based Compensation
- FSP FAS 106-b on Accounting and Disclosure Requirements Related to the Medicare Prescription Drug, Improvement and Modernization Act of 2003
- Liabilities and Equity
- Revenue Recognition
February 11, 2004:
- AICPA SOP (Internal Replacements)
- Equity-Based Compensation
- Interpretation of FASB Statement 87 (Revised)
- FSP - Accounting and Disclosure Requirements Arising from the Medicare Prescription Drug, Improvement and Modernization Act of 2003
- Qualifying Special-Purpose Entities
February 4, 2004:
January 27, 2004:
January 21, 2004:
January 14, 2004:
- AcSEC (Time-Sharing Transactions)
- Equity-Based Compensation
- Liabilities and Equity
- Technical Plan/Agenda Requests
December 17, 2003:
- Combinations Between Mutual Enterprises
- Consolidation of Variable Interest Entities
- Fair Value Measurement
- Revenue Recognition
December 10, 2003:
- Consolidation of Variable Interest Entities
- Employers' Accounting for Postretirement Benefits Other Than Pensions
- Qualifying Special-Purpose Entities
- Revenue Recognition
December 3, 2003:
- Fair Value Measurement
- Liabilities and Equity
- Loan Commitments (Educational Board Meeting)
- Purchase Method Procedures
November 26, 2003:
November 19, 2003:
November 12-13, 2003:
November 11, 2003:
November 5, 2003:
October 29, 2003:
October 23, 2003:
October 22, 2003:
October 15, 2003:
- Consolidation of Variable Interest Entities
- Equity-Based Compensation
- Financial Performance Reporting
- Qualifying Special-Purpose Entities
- Short-Term Convergence
October 8, 2003:
- Consolidation of Variable Interest Entities
- Equity-Based Compensation
- Liabilities and Equity
- Purchase Method Procedures
October 1, 2003:
- Equity-Based Compensation
- Liabilities and Equity
- Loan Commitments (Revised)
- Qualifying Special-Purpose Entities
September 24, 2003:
September 17, 2003:
September 10, 2003:
September 3, 2003:
August 28, 2003:
August 27, 2003:
August 20, 2003:
August 13, 2003:
August 12, 2003:
July 31, 2003:
July 30, 2003:
July 23, 2003:
July 16, 2003:
July 9, 2003:
June 25, 2003:
June 18, 2003:
June 11, 2003:
May 28, 2003:
May 27, 2003:
May 15, 2003:
May 14, 2003:
May 7, 2003:
April 30, 2003:
April 22, 2003:
- Derivatives Implementation
- Permitted Activities of Qualifying Special-Purpose Entities
- Purchase Method Procedures
- Share-Based Payment
- Short-Term Convergence
April 17, 2003:
April 16, 2003:
April 9, 2003:
April 2, 2003:
March 26, 2003:
- Derivatives Implementation
- Principles-Based Standards
- Purchase Method Procedures
- Qualifying Special-Purpose Entities
March 20, 2003:
March 12, 2003:
- Liabilities and Equity
- Pensions
- Qualifying Special-Purpose Entities
- Statement 133 Amendment
- Stock-Based Compensation
March 5, 2003:
February 26, 2003:
- Agenda Decision: Clarifying the Criteria for Liability Extinguishment
- AcSEC (Accounting for Certain Costs and Activities Related to Property, Plant, and Equipment)
- Purchase Method Procedures
- Not-for-Profit
- Revenue Recognition
February 5, 2003:
January 29, 2003:
January 23, 2003:
January 22, 2003:
January 15, 2003:
January 8, 2003:
December 18, 2002:
- Agenda Proposals
- Revenue Recognition
- Not-for-Profit
- AcSEC (DAC Internal Replacements)
- Convergence
- Statement 133 Amendment
December 11, 2002:
December 4, 2002:
November 27, 2002:
November 21, 2002:
November 20, 2002:
November 13, 2002:
- Convergence
- Revenue Recognition
- Liabilities and Equity
- Statement 123 Transition and Disclosure
- Special-Purpose Entities
November 6, 2002:
October 30, 2002:
October 25, 2002:
October 16, 2002:
October 9, 2002:
October 2, 2002:
September 11-12, 2002: