Revised 02/28/14
NOTICE OF MEETINGS
of the
GOVERNMENTAL ACCOUNTING STANDARDS BOARD



Date March 3, 2014 (Monday)
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 January 2014 meeting and the February 2014 teleconference meeting.

Conceptual Framework—Measurement: The Board will review a preballot draft of a Concepts Statement, Measurement of Elements of Financial Statements.

Postemployment Benefits: The Board will review three preballot drafts of proposed Statements: employer reporting of other postemployment benefits (OPEB), plan reporting of OPEB, and accounting and financial reporting for pensions not within the scope of Statement No. 68, Accounting and Financial Reporting for Pensions. The Board also will discuss cost-benefit considerations associated with the proposals.


Register to attend meetings in person.
   
   
Date March 3, 2014 (Monday)
Place: GASB Offices
Time: 5:15–6:30 p.m.
   
Agenda: Administrative Meeting (closed to the public).
   
   
Date: March 4, 2014 (Tuesday)
Place: Board Room
Time: 8:30 a.m.–4:00 p.m.
   
Agenda: Postemployment Benefits: Continuation of previous day’s discussions (if necessary).

Fair Value Measurement and Application: The Board will discuss respondent feedback to the issues raised in Chapter 4, “Disclosures,” of the Preliminary Views. The Board also will discuss effective date and transition issues and cost-benefit considerations associated with the proposals.

Fiduciary Responsibilities: The Board will continue its deliberations of issues associated with fiduciary responsibilities. Topics to be discussed include reporting pension and OPEB plans not administered through a trust agreement or equivalent arrangement, pass-through grants, and liability recognition issues.

Tax Abatement Disclosures: The Board will discuss the results of topic-related research and will review relevant literature.


Register to attend meetings in person.
   
   
Date: March 5, 2014 (Wednesday)
Place: Federal Accounting Standards Advisory Board
441 G Street NW
Washington, DC 20548
Time: 9:00 a.m.–12:30 p.m. [Revised 02/28/14]
   
Agenda: Leases: The Board will hold a joint meeting with the Federal Accounting Standards Advisory Board to discuss recognition and measurement issues associated with leases. Topics to be addressed include tentative decisions to date and lessor accounting and financial reporting issues.


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.
 
Norwalk Board meetings are now available by video webcast. To access the webcast, visit the Meetings section of the GASB website, www.gasb.org, and click on the picture of the Board room on the Live Meeting Webcasts page.