REVISED
NOTICE OF MEETINGS
of the
GOVERNMENTAL ACCOUNTING STANDARDS BOARD



Date: August 20, 2014 (Wednesday)
Place: Conference Room B
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 July 2014 teleconference meeting.

Leases: The Board will continue to discuss lessor and lessee recognition and measurement issues, including lease modifications, and contracts with multiple components. The Board also will consider additional disclosure issues and lessor accounting in governmental funds and will reconsider tentative decisions related to certain scope topics and measurement and recognition issues.

Fiduciary Responsibilities: The Board will continue its deliberations of issues associated with fiduciary responsibilities. Topics to be discussed include reporting entity considerations and reconsideration of the tentative definition of fiduciary. The Board also will review draft chapters of the proposed Preliminary Views.


Register to attend meetings in person.
   
   
Date August 20, 2014 (Wednesday)
Place: GASB Offices
Time: 5:15–6:30 p.m.
   
Agenda: Administrative Meeting (closed to the public).
   
   
Date: August 21, 2014 (Thursday)
Place: Board Room
Time: 8:30 a.m.–5:00 p.m.
   
Agenda: Fiduciary Responsibilities: Continuation of the previous day’s discussion (if necessary).

Tax Abatement Disclosures: The Board will discuss the transition provisions and effective date of proposed note disclosures for tax abatements and will review a draft of the proposed standards section and illustrations.

Irrevocable Charitable Trusts: The Board will discuss whether certain irrevocable charitable trusts meet the definition of an asset and related recognition issues.


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Date: August 22, 2014 (Friday)
Place: Board Room
Time: 9:00 a.m.–noon (Revised 08/21/14)
   
Agenda: Irrevocable Charitable Trusts: Continuation of the previous day’s discussion (if necessary).

Technical Plan: The Board will review and consider for approval the proposed technical plan for the final third of 2014.


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.