NOTICE OF MEETINGS
of the
GOVERNMENTAL ACCOUNTING STANDARDS BOARD



Date August 6, 2013 (Tuesday)
Place: Board Room
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 June 2013 meeting.

Other Postemployment Benefits: The Board will continue to deliberate accounting and financial reporting issues associated with an alternative measurement method to determine other postemployment benefits (OPEB) liabilities and the recognition of expense related to OPEB for qualifying small governments. In addition, the Board will discuss cost sharing and special funding arrangements.

Leases: The Board will discuss issues associated with the scope of a proposed Statement on lease accounting and financial reporting.


Register to attend meetings in person.
   
   
Date: August 6, 2013 (Tuesday)
Place: GASB Offices
Time: 5:15–6:30 p.m.
   
Agenda: Administrative Meeting (closed to the public).
   
   
Date: August 7, 2013 (Wednesday)
Place: Conference Room 5B
Time: 8:30 a.m.–5:00 p.m.
   
Agenda: Conceptual Framework—Recognition: The Board will review project history leading up to the near-term resources measurement focus proposal and feedback to that proposal. The Board also will discuss potential alternatives that have been identified for future consideration.

GAAP Hierarchy: The Board will continue its deliberations on issues associated with the reconsideration of the current GAAP hierarchy structure. The Board also will begin its review Chapter 7, Basic Financial Statements and Management’s Discussion and Analysis, of the Comprehensive Implementation Guide.


Register to attend meetings in person.
   
   
Date: August 8, 2013 (Thursday)
Place: Conference Room 5A (Revised)
Time: 8:30 a.m.–noon
   
Agenda: Technical Plan: The Board will review and consider for approval the 2013 final-third technical plan.


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.