Revised
NOTICE OF MEETINGS
of the
GOVERNMENTAL ACCOUNTING STANDARDS BOARD



Date May 10, 2016 (Tuesday)
Place: GASB Offices, Norwalk, CT (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 April 18, 2016 teleconference.

Certain Debt Extinguishments: The Board will continue deliberations of recognition and measurement issues and potential disclosures.

Omnibus: The Board will begin discussing the potential clarification or technical correction of issues related to reporting component units, reclassification of goodwill, and postemployment benefits.

Revenue and Expense Recognition: The Board will discuss project scope issues associated with the development of a comprehensive model for the recognition of revenues and expenses.


Register to attend meetings in person.
   
   
Date May 10, 2016 (Tuesday)
Place: GASB Offices, Norwalk, CT
Time: 5:15–6:00 p.m.
   
Agenda: Administrative Meeting (closed to the public).
   
   
Date: May 11, 2016 (Wednesday)
Place: GASB Offices, Norwalk, CT (Conference Room 5B)
Time: 8:30 a.m.–5:00 p.m.
   
Agenda: Financial Reporting Model—Reexamination and Conceptual Framework—Recognition: The Board will continue to discuss financial reporting model alternatives for governmental funds, including assessing the appropriateness of the format and terminology alternatives.


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Date: May 12, 2016 (Thursday)   [Canceled]
Place: GASB Offices, Norwalk, CT (Board Room)
Time: 8:30 a.m.–12:00 p.m.
   
Agenda: Asset Retirement Obligations: The Board will consider general comments received related to the Exposure Draft, Certain Asset Retirement Obligations, and will redeliberate the general approach, scope and applicability issues, and effects of funding and assurance provisions.

Fiduciary Activities: The Board will consider general comments received during the comment period and public hearing for the Exposure Draft, Fiduciary Activities, and will redeliberate scope and applicability provisions.


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.