Revised 03/30/16
NOTICE OF MEETINGS
of the
GOVERNMENTAL ACCOUNTING STANDARDS BOARD



Date March 28 and 29, 2016 (Monday and Tuesday)
Place: GASB Offices, Norwalk, CT (Board Room)
Time: Monday: 1:00–5:00 p.m.; Tuesday: 8:45 a.m.–2:00 p.m.
   
Agenda: Governmental Accounting Standards Advisory Council (GASAC): The Board will meet with members of the GASAC to receive feedback on current technical agenda projects.


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Date March 29, 2016 (Tuesday)
Place: GASB Offices, Norwalk, CT (Board Room)
Time: 3:00 p.m.–5:00 p.m.
   
Agenda: Board Meeting Minutes: The Board will review and consider for approval the tentative minutes from the March 7, 2016 teleconference.

Pension Issues: The Board will review and consider for approval a ballot draft of a final Statement, Pension Issues.

Financial Reporting Model—Reexamination: The Board will continue to discuss issues and further develop approaches to recognition of elements of financial statements and presentation for governmental fund financial statements. The Board also will discuss a statement of cash flows for governmental funds under certain approaches, whether fiduciary activities should be presented in the government-wide financial statements, and government-wide statement of activities formats.


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Date March 29, 2016 (Tuesday)
Place: GASB Offices, Norwalk, CT
Time: 5:15–6:00 p.m.
   
Agenda: Administrative Meeting (closed to the public).
   
   
Date: March 30, 2016 (Wednesday)
Place: GASB Offices, Norwalk, CT (Conference Room 5B)
Time: 8:30 a.m.–5:00 p.m.
   
Agenda: Financial Reporting Model Reexamination: A continuation of previous day’s discussion (if necessary).


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Date: March 31, 2016 (Thursday)
Place: GASB Offices, Norwalk, CT (Board Room)
Time: 9:00 a.m.–12:00 p.m. (Revised 03/30/16)
   
Agenda: Debt Extinguishment Issues: The Board will continue deliberations on this project, focusing on recognition issues associated with defeasances using existing resources.

Technical Plan: The Board will discuss the findings of the pre-agenda research performed related to Revenue Recognition from Exchange and Exchange-Like Transactions.


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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.
 
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.