NOTICE OF MEETINGS
of the
GOVERNMENTAL ACCOUNTING STANDARDS BOARD



Date June 25, 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 May 2013 meeting and the June 2013 teleconference meeting.

Pension Transition: The Board will review and consider for approval a ballot of a proposed Statement, Pension Transition for Contributions Made Subsequent to the Measurement Date.

Comprehensive Implementation Guide: The Board will review and consider for clearance the annual revisions to the Comprehensive Implementation Guide.

Conceptual Framework—Recognition: The Board will discuss potential flaws in the current financial resources measurement focus and modified accrual basis of accounting used to report governmental fund activities.


Register to attend meetings in person.
   
   
Date: June 26, 2013 (Wednesday)
Place: Conference Room A, GASB Offices
Time: 8:30 a.m.–4:00 p.m.
   
Agenda: Leases: The FASB staff will present an educational session on the recently released revised Exposure Draft on Leases.

GAAP Hierarchy: The Board will continue its deliberations on issues associated with the reconsideration of the current GAAP hierarchy structure. The Board will review Chapter 10 of the Comprehensive Implementation Guide.

Other Postemployment Benefits: The Board will deliberate accounting and financial reporting issues associated with a potential alternative measurement method to determine other postemployment benefits (OPEB) liabilities and the recognition of expense related to OPEB for qualifying small governments.


Register to attend meetings in person.
   
   
Date: June 27, 2013 (Thursday)
Place: LaGuardia Marriott Hotel
102-05 Ditmars Boulevard
East Elmhurst, NY 11369
Time: 8:30–11:00 a.m.
   
Agenda: Liaison Meeting: The Board will meet with members of the American Institute of Certified Public Accountants’ State and Local Government Expert Panel to discuss issues of mutual interest.


Register to attend meetings in person.
   
   
Date: June 27, 2013 (Thursday)
Place: LaGuardia Marriott Hotel
102-05 Ditmars Boulevard
East Elmhurst, NY 11369
Time: 11:00 a.m.–Noon
   
Agenda: Administrative Meeting (closed to the public).
   
   


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.