NOTICE OF MEETINGS
of the
GOVERNMENTAL ACCOUNTING STANDARDS BOARD



Date: May 14, 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 April 2013 meeting and the April 2013 teleconference meeting.

Fair Value Measurement and Application: The Board will review a preballot draft of a Preliminary Views on major issues related to Fair Value Measurement and Application.

Pension Plan Implementation Guide: The Board will review and consider for clearance an implementation guide on issues associated with Statement No. 67, Financial Reporting for Pension Plans.

Technical Correction—Pension Reporting: The Board will consider a technical correction to Statement No. 68, Accounting and Financial Reporting for Pensions, related to the transition provisions for contributions made between the measurement date and the reporting date. The Board also will review a draft standards section of a proposed Statement on this issue.


Register to attend meetings in person.
 
   
Date: May 14, 2013 (Tuesday)
Place: GASB Offices
Time: 5:15–6:45 p.m.
   
Agenda: Administrative Meeting (closed to the public).
 
   
Date: May 15, 2013 (Wednesday)
Place: Conference Room A, GASB Offices
Time: 8:30 a.m.–5:00 p.m.
   
Agenda: Conceptual Framework—Recognition and Measurement Approaches: The Board will review a preballot draft of an Exposure Draft of a proposed Concepts Statement, Measurement of Elements of Financial Statements.

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 1 and 6 of the Comprehensive Implementation Guide.

Register to attend meetings in person.
 
   
Date: May 16, 2013 (Thursday)
Place: Board Room, GASB Offices
Time: 8:30 a.m.–noon
   
Agenda: GAAP Hierarchy: The Board will continue the previous day’s discussion (if necessary).

Other Postemployment Benefits: The Board will deliberate accounting and financial reporting issues associated with potential implicit rate subsidies and associated postemployment benefits obligations.

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.