NOTICE OF MEETINGS
of the
GOVERNMENTAL ACCOUNTING STANDARDS BOARD



Date October 28 and 29, 2013 (Monday and Tuesday)
Place: Sheraton Boston Hotel
39 Dalton Street
Boston, MA 02199
Time: Monday: 1:00–5:30 p.m.; Tuesday: 8:30 a.m.–2:00 p.m.
   
Agenda: Governmental Accounting Standards Advisory Council (GASAC): The Board will meet with the members of the GASAC to receive feedback on current technical agenda projects and research activities.


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Date October 29, 2013 (Tuesday)
Place: Sheraton Boston Hotel
39 Dalton Street
Boston, MA 02199
Time: 2:30–5:00 p.m.
   
Agenda: Board Meeting Minutes: The Board will review and consider for approval the tentative minutes from the October 2013 teleconference meeting.

GAAP Hierarchy: The Board will continue its deliberations on issues associated with the reconsideration of the current GAAP hierarchy, including continuing its review of Chapter 8, “Postemployment Benefits Other Than Pensions—Employer and Plan Accounting and Financial Reporting,” of the Comprehensive Implementation Guide. In addition, the Board will discuss effective dates and transition provisions, and review a draft standards section of the potential Exposure Draft.


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Date: October 30, 2013 (Wednesday)
Place: Conference Room 5B, GASB offices
Time: 8:30 a.m.–5:00 p.m.
   
Agenda: Pension Transition: The Board will review a preballot draft of a final Statement, Pension Transition for Contributions Made Subsequent to the Measurement Date.

Other Postemployment Benefits: The Board will continue to deliberate accounting and financial reporting issues associated with other postemployment benefits (OPEB). Topics to be discussed include alternative measurement method issues, coordination of OPEB proposals with risk retention and termination benefits standards, OPEB plan reporting issues, and defined contribution OPEB plan reporting.

Leases: The Board will discuss recognition and measurement issues associated with leases.


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Date: October 31, 2013 (Thursday)
Place: Board Room, GASB offices
Time: 8:30 a.m.–noon
   
Agenda: Fiduciary Responsibilities: The Board will continue its deliberations of issues associated with fiduciary responsibilities. Topics to be discussed include reporting fiduciary activities in general purpose external financial reports.

Conceptual Framework—Measurement: The Board will review the issues raised by the respondents to the Exposure Draft, Measurement of Elements of Financial Statements.

Fair Value Measurement and Application: The Board will review the issues raised by respondents to the Preliminary Views, Fair Value Measurement and Application.


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Date: October 31, 2013 (Thursday)
Place: GASB offices
Time: 1:00–3:00 p.m.
   
Agenda: Administrative Meeting (closed to the public).
   
   
Date: November 1, 2013 (Friday)
Place: Sheraton LaGuardia East
135-20 39th Avenue
Flushing, NY 11354
Time: 8:25 a.m.–3:15 p.m. (approximate)
   
Agenda: Public Hearing: The Board will hold a public hearing to receive testimony on proposals presented in the Preliminary Views, Fair Value Measurement and Application, and the Exposure Draft, Measurement of Elements of Financial Statements.


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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.