The FASB makes information about public forums available to the public. The information includes the public notice of the meeting, lists of participants, written comments or other material provided by participants, and meeting reports or minutes, and transcripts if made. Information for all public forums held after January 1, 2010 is available here.
2021
Public Roundtable Meeting on Credit Losses
- Notice of May 20, 2021 Roundtable
- May 20, 2021 Roundtable Agenda
- May 20, 2021 Roundtable Participant List
- May 20, 2021 Roundtable Minutes
2020
Public Roundtable Meetings on Leases
- Rescheduled September 18, 2020 Virtual Leases Roundtables
- Revised Notice of May 18, 2020 Leases Roundtable [postponed due to the COVID-19 pandemic/to be rescheduled to a later date]
- Notice of April 9, 2020 Roundtable [rescheduled to May 18, 2020]
- September 18, 2020 Roundtable Agendas and Topics for Discussion
- September 18, 2020 Participant List
- September 18, 2020 Roundtables Minutes
2019
Public Roundtable Meeting on Identifiable Intangible Assets and Subsequent Accounting for Goodwill
- Revised Notice of November 15, 2019 Roundtables
- Notice of November 15, 2019 Roundtables
- November 15, 2019 Roundtable Agenda and Topics for Discussion
- November 15, 2019 Morning Session Participant List
- November 15, 2019 Afternoon Session Participant List
- November 15, 2019 Roundtable Minutes
Public Roundtable Meeting on Credit Losses
- Notice of January 28, 2019 Roundtable
- January 28, 2019 Roundtable Agenda
- January 28, 2019 Roundtable Participant List
- January 28, 2019 Roundtable Summary
2017
Public Roundtable Meeting on U.S. GAAP Financial Reporting Taxonomy—Efficiency and Effectiveness Review
- Notice of July 18, 2017 Roundtable
- July 18, 2017 Session—Norwalk—Agenda
- July 18, 2017 Session—Norwalk—Participants List
- July 18, 2017 Session—Norwalk—Meeting Minutes
Public Roundtable Meetings on Insurance Accounting Proposal
- Rescheduled April 19, 2017 Roundtable
- April 19 Session—Norwalk—Agenda
- April 19 Session—Norwalk—Participant List
- April 19 Session—Norwalk—Meeting Minutes
- Revised Notice of March 15, 2017 Roundtable [Postponed due to winter storm]
- Notice of March 15, 2017 Roundtable [Postponed due to winter storm]
Public Roundtable Meetings on the Board’s Decision Process under the Disclosure Framework and Materiality
- Notice of March 17, 2017 Roundtables
- March 17 AM Session on the Board’s Decision Process under the Disclosure Framework—Norwalk—Agenda
- March 17 AM Session on the Board’s Decision Process under the Disclosure Framework—Norwalk—Participant List
- March 17 AM Session on the Board’s Decision Process under the Disclosure Framework—Norwalk—Meeting Minutes
- March 17 PM Session on Materiality—Norwalk—Agenda
- March 17 PM Session on Materiality—Norwalk—Participant List
- March 17 PM Session on Materiality—Norwalk—Meeting Minutes
2016
Public Roundtable Meetings on Consolidation Reorganization and Targeted Improvements
- Notice of December 16, 2016 Roundtable
- December 16 AM Session—Norwalk—Agenda
- December 16 AM Session—Norwalk—Participant List
- December 16 AM Session—Norwalk—Meeting Minutes
Public Roundtable Meetings on the FASB Invitation to Comment on Agenda Consultation
- Revised Notice of Rescheduled December 2016 Roundtable
- Notice of November 2016 Roundtables
- December 16—Norwalk—Agenda
- December 16—Norwalk—Participant List
- December 16—Norwalk—Meeting Minutes
Public Roundtable Meetings on Hedge Accounting Proposal
- Notice of December 2016 Roundtables
- December 2 AM and PM Sessions—Norwalk—Agenda and Participant List
- December 2 AM & PM Sessions—Norwalk—Meeting Minutes
2015
Public Roundtable Meetings on the FASB Presentation of Financial Statements of Not-for-Profit Entities Proposal
- Notice of September and October 2015 Roundtables (Revised 09/17/15)
- Notice of September and October 2015 Roundtables
- September 21—Norwalk—A.M. Session—Agenda
- September 21—Norwalk—A.M. Session—Participant List
- September 21—Norwalk—P.M. Session—Agenda
- September 21—Norwalk—P.M. Session—Participant List
- September 21—Norwalk—Outreach Summary
- September 21—Norwalk—A.M. Session—Meeting Minutes
- September 21—Norwalk—P.M. Session—Meeting Minutes
- October 6—Los Angeles—Meeting Minutes
2013
Public Roundtable Meetings on the FASB Insurance Contracts Proposal
- Notice of December 2013 Roundtables
- December 2, 2013—Norwalk—A.M. Session—Meeting Materials
- December 2, 2013—Norwalk—P.M. Session—Meeting Materials
- December 16, 2013—Chicago—Meeting Materials
Public Roundtable Meetings on the FASB and IASB Revised Leases Proposals
- Notice for September and October 2013 Roundtables (Revised 07/18/13)
- Notice for September and October 2013 Roundtables
- September 16, 2013—London—A.M. Session—Meeting Materials
- September 16, 2013—London—P.M. Session—Meeting Materials
- September 23, 2013—Norwalk—A.M. Session—Meeting Materials
- September 23, 2013—Norwalk—P.M. Session—Meeting Materials
- October 3, 2013—Los Angeles—A.M. Session—Meeting Materials
- October 3, 2013—Los Angeles—P.M. Session—Meeting Materials
2012
Public Roundtable Meetings on the FASB and IASB Exposure Draft on Revenue Recognition
- Notice for April and May 2012 Roundtables
- May 8, 2012—Salt Lake City—Meeting Materials
- April 26, 2012—Norwalk—A.M. Session—Meeting Materials
- April 26, 2012—Norwalk—P.M. Session—Meeting Materials
Public Roundtable Meetings on the FASB’s Exposure Draft on Investment Companies, the IASB’s Exposure Draft on Investment Entities, and the FASB’s Exposure Draft on Investment Property Entities
- Notice for February and March 2012 Roundtables
- February 17, 2012—Toronto Investment Companies Joint Public Roundtable Meeting Materials
- February 29, 2012—London—Investment Companies Joint Public Roundtable Meeting Minutes
- February 29, 2012—London—Investment Companies Joint Public Roundtable Meeting Materials
- March 16, 2012—Norwalk—Morning Session—Investment Companies and Investment Property Entities Joint Public Roundtable Meeting Materials
- March 16, 2012—Norwalk—Investment Property Entities—Meeting Minutes
- March 16, 2012—Norwalk—Afternoon Session—Investment Companies Joint Public Roundtable Meeting Materials
- March 27, 2012—Malaysia—Investment Companies Joint Public Roundtable Meeting Materials
2011
Public Roundtable Meetings to Solicit Input on Private Company Accounting and Reporting Issues
- Notice for October 11, and 17, 2011 Roundtables
- October 11, 2011—Agenda
- October 11, 2011—Participants
- October 11, 2011—Summary
- October 17, 2011—Agenda
- October 17, 2011—Participants
- October 17, 2011—Summary
Public Roundtable Meetings to discuss the FASB Proposed Accounting Standards Update, Balance Sheet (Topic 210): Offsetting, and the IASB Exposure Draft, Offsetting Financial Assets and Financial Liabilities
- Notice for May 3, 6, and 9, 2011 Roundtables
- May 9, 2011—Agenda
- May 9, 2011—Participants
- May 9, 2011—Meeting Minutes
Public Roundtable Meetings to discuss the August 2010 Exposure Draft on Leases:
- Notice for December 17, 20, 2010 and January 5, 6, 2011 Roundtables
- January 5, 2011—Agenda
- January 5, 2011 A.M. Session—Participants
- January 5, 2011 P.M. Session—Participants
- January 6, 2011—Agenda
- January 6, 2011 A.M. Session—Participants
- January 6, 2011 P.M. Session—Participants
- January 5, 2011 A.M. Session—Meeting Minutes
- January 5, 2011 P.M. Session—Meeting Minutes
- January 6, 2011 A.M. Session—Meeting Minutes
- January 6, 2011 P.M. Session—Meeting Minutes
2010
Public Roundtable Meetings to discuss the August 2010 Exposure Draft on Leases:
Public Roundtable Meetings to discuss the FASB’s September 2010 Discussion Paper, Preliminary Views on Insurance Contracts, and the IASB’s July 2010 Exposure Draft, Insurance Contracts:
- Notice for December 9, 16, and 20, 2010 Roundtables
- December 20, A.M. Session—Participants and Agenda
- December 20, P.M. Session—Participants and Agenda
- December 20, A.M. Session—Meeting Minutes
- December 20, P.M. Session—Meeting Minutes
Public Roundtable Meetings to discuss the Staff Draft of the standard with which the IASB plans to replace IAS 27, Consolidated and Separate Financial Statements, and SIC-12, Consolidation – Special Purpose Entities, on consolidated financial statements:
- Revised Notice for November 22, 2010 Roundtable
- Agenda
- IASB Staff Draft
- Participants
- Responses to Questions for the Roundtable
- Meeting Minutes (A.M. Session)
- Meeting Minutes (P.M. Session)
- Summary [The IASB and FASB staff jointly prepared a summary of the participants’ views expressed during the Roundtable Meetings.
Public Roundtable Meetings to discuss the June 2010 Exposure Draft, Revenue Recognition (Topic 605): Revenue from Contracts with Customers:
- Notice for November 4, 8, 10, and 23, 2010 Roundtables
- November 4 A.M. Session—Agenda, Participants, and Discussion Questions
- November 4 P.M. Session—Agenda, Participants, and Discussion Questions
- November 4 A.M. Session—Meeting Minutes
- November 4 P.M. Session—Meeting Minutes
- November 8—Agenda
- November 8—Participants
- November 10 A.M. Session—Agenda
- November 10 AM. Session—Participants
- November 10 P.M. Session—Agenda
- November 10 P.M. Session—Participants
- November 23 Session—Agenda, Participants, and Discussion Questions
- November 23 Session—Meeting Minutes
Public Roundtable Meetings to discuss the May 2010 Exposure Draft, Accounting for Financial Instruments and Revisions to the Accounting for Derivative Instruments and Hedging Activities—Financial Instruments (Topic 825) and Derivatives and Hedging (Topic 815):
- Notice for October 12, 18, and 19, 2010 Roundtables
- October 12 A.M. Session—Participants and Discussion Questions
- October 18 A.M. Session—Participants and Discussion Question
- October 18 P.M. Session—Participants and Discussion Question
- October 19 A.M. Session—Participants and Discussion Questions
- October 19 P.M. Session—Participants and Discussion Questions
- October 12, 2010—Meeting Minutes
- October 18, 2010 A.M. Session—Meeting Minutes
- October 18, 2010 P.M. Session—Meeting Minutes
- October 19, 2010 A.M. Session—Meeting Minutes
- October 19, 2010 P.M. Session—Meeting Minutes