NOTICE OF MEETINGS
of the
GOVERNMENTAL ACCOUNTING STANDARDS BOARD



Date: February 19, 2013 (Tuesday)
Place: Board Room, GASB Offices
Time: 8:30 a.m.–4:15 p.m.
   
Agenda: Board Meeting Minutes: The Board will review and consider for approval the tentative minutes from the January 2013 meeting and the January 2013 teleconference meeting.

Financial Guarantees: The Board will continue to discuss the feedback received on the Exposure Draft, Accounting and Financial Reporting for Nonexchange Financial Guarantee Transactions, focusing on issues associated with the scope of the project and intra-entity transactions.

Fair Value Measurement and Application: The Board will continue its deliberations on fair value measurement and application topics, including note disclosures.

Conceptual Framework—Recognition and Measurement Approaches: The Board will continue its redeliberations on issues associated with measurement approaches and measurement attributes.

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Date: February 19, 2013 (Tuesday)
Place: GASB Offices
Time: 4:30–6:45 p.m.
   
Agenda: Administrative Meeting (closed to the public).
   
   
Date: February 20, 2013 (Wednesday)
Place: Conference Room A, GASB Offices
Time: 8:30 a.m.–5:00 p.m.
   
Agenda: Conceptual Framework—Recognition and Measurement Approaches: Continuation of previous day’s discussion.

GAAP Hierarchy: The Board will continue its deliberations on issues associated with the reconsideration of the current GAAP hierarchy structure. The Board will review Chapters 3 and 4 of the Comprehensive Implementation Guide and discuss the potential inclusion of pronouncements from other organizations in the GAAP hierarchy.

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Date: February 21, 2013 (Thursday)
Place: Board Room, GASB Offices
Time: 8:30 a.m.–noon
   
Agenda: GAAP Hierarchy. Continuation of previous day’s discussion.

Other Postemployment Benefits: The Board will deliberate accounting and financial reporting issues associated with the attribution method for other postemployment benefits (OPEB) obligations and the reliability of an OPEB liability.

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Date: February 21, 2013 (Thursday)
Place: Board Room, GASB Offices
Time: 1:30–5:30 p.m.
   
Agenda: Governmental Accounting Standards Advisory Council (GASAC): The Board will meet with members of the GASAC to receive feedback on current technical agenda projects.

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Date: February 22, 2013 (Friday)
Place: Board Room, GASB Offices
Time: 8:30 a.m.–2:30 p.m.
   
Agenda: Governmental Accounting Standards Advisory Council (GASAC): Continuation of the discussion of current technical agenda projects, feedback on the prioritization of research projects and potential agenda projects, and other GASAC business.

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If you plan to observe any of these meetings, please notify Ragan Vincent at 203-956-5372 or by email at rpvincent@gasb.org.

In addition, because of the FAF’s security procedures, visitors are required to register at least 24 hours before each meeting they are planning to attend.