FASB Roundtable Discussion
The Board conducts public roundtable meetings to facilitate discussion and exchange of views with its constituents. A roundtable meeting has a limited number of participants, compared with the larger number of participants in a public hearing. The format of a roundtable meeting allows participants to interact with one another as well as with the Board and staff. The Board believes there is much to learn in the interchanges between participants and has found that the more formal "one-presenter-at-a-time" structure of a public hearing precludes such interchanges.