NOTICE OF MEETINGS
of the
GOVERNMENTAL ACCOUNTING STANDARDS BOARD



Date: April 2, 2013 (Tuesday)
Place: Board Room, GASB Offices
Time: 8:30 a.m.–5:00 p.m.
   
Agenda: Board Meeting Minutes: The Board will review and consider for approval the tentative minutes from the February 2013 meeting and the March 2013 teleconference meeting.

Financial Guarantees: The Board will review a preballot draft of a final standard, Accounting and Financial Reporting for Nonexchange Financial Guarantee Transactions.

Fair Value Measurement and Application: The Board will continue to discuss issues associated with note disclosures and reporting certain equity investments and will review a draft standards section of an Exposure Draft of a proposed Statement, Fair Value Measurement and Application.

Conceptual Framework—Recognition and Measurement Approaches: The Board will review a draft concepts section of an Exposure Draft of a proposed Concepts Statement on measurement approaches.

Register to attend meetings in person.
 
   
Date: April 2, 2013 (Tuesday)
Place: GASB Offices
Time: 5:15–6:45 p.m.
   
Agenda: Administrative Meeting (closed to the public).
 
   
Date: April 3, 2013 (Wednesday)
Place: Board Room, GASB Offices
Time: 8:30 a.m.–5:00 p.m.
   
Agenda: Conceptual Framework—Recognition and Measurement Approaches: Continuation of previous day’s discussion (if necessary).

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 9 and Z of the Comprehensive Implementation Guide; redeliberate specific questions in Chapters 2, 3, and 4, of the Comprehensive Implementation Guide; and consider the potential GAAP hierarchy classification of implementation guidance and Technical Bulletins.

Other Postemployment Benefits: The Board will deliberate accounting and financial reporting issues associated with the timing and frequency of the measurement of other postemployment benefits (OPEB) obligations and the recognition of expense related to OPEB.

Register to attend meetings in person.
 
   
Date: April 4, 2013 (Thursday)
Place: Board Room, GASB Offices
Time: 8:30 a.m.–noon
   
Agenda: Other Postemployment Benefits: Continuation of previous day’s discussions (if necessary).

Technical Plan: The Board will review and consider for approval the proposed technical plan for the second-third of 2013.

Register to attend meetings in person.
 

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.