NOTICE OF MEETINGS
of the
GOVERNMENTAL ACCOUNTING STANDARDS BOARD



Date October 25, 2016 (Tuesday)
Place: FAF 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 October 5, 2016 teleconference.

Asset Retirement Obligations: The Board will review a preballot draft of a final Statement, Certain Asset Retirement Obligations.

Implementation Guidance—Update: The Board will review a preballot draft of the proposed Exposure Draft, Implementation Guide No. 201x-x, Implementation Guidance Update—201x-x.

Leases: The Board will continue to redeliberate issues raised by respondents to the Exposure Draft, Leases. Issues to be discussed include those related to lease accounting and financial reporting.


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Date October 25, 2016 (Tuesday)
Place: FAF Offices, Norwalk, CT
Time: 5:15–6:00 p.m.
   
Agenda: Administrative Meeting (closed to the public).
   
   
Date: October 26, 2016 (Wednesday)
Place: FAF Offices, Norwalk, CT (Conference Room 5B)
Time: 8:30 a.m.–5:00 p.m.
   
Agenda: Financial Reporting Model—Reexamination: The Board will review a preballot draft of the Invitation to Comment, Financial Reporting Model Improvements—Governmental Funds.

Leases: Continuation of the previous day’s deliberations (if necessary).

Debt Disclosures, including Direct Borrowing—Reexamination of Statement Nos. 34, 38, and 62: The Board will discuss the definition of debt.


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Date: October 27, 2016 (Thursday)
Place: FAF Offices, Norwalk, CT (Board Room)
Time: 8:30 a.m.–12:00 p.m.
   
Agenda: Debt Disclosures, including Direct Borrowing—Reexamination of Statement Nos. 34, 38, and 62: A continuation of the previous day’s deliberations (if necessary).

Revenue and Expense Recognition: The Board will discuss the recognition of exchange and nonexchange revenue transactions using the performance obligation working definition.


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If you plan to observe the GASB meetings, please notify Ragan Bolesta at 203-956-5372 or by email at rvbolesta@gasb.org. In addition, because of the FAF’s security procedures, visitors are required to www.gasb.org 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.