NOTICE OF TELECONFERENCE
of the
GOVERNMENTAL ACCOUNTING STANDARDS BOARD


Date: May 7, 2012 (Monday)
Place: Teleconference (GASB Offices)
Time: 1:00–5:00 p.m. (Estimated ending time)
   
Agenda: Pension Accounting and Financial Reporting: The Board will continue its redeliberation of the proposals set forth in the pension Exposure Drafts. This meeting will focus on additional accounting, disclosure, and presentation considerations that would exist in circumstances in which an employer (or nonemployer contributing entity) reports a net pension liability as of a measurement date that does not coincide with its fiscal year-end; additional accounting issues associated with the timing of the determination of a cost-sharing employer’s proportion of the liability; accounting and financial reporting issues associated with business-type activities; allocation issues associated with proprietary funds and component units; and note disclosures and required supplementary information of cost-sharing employers, governmental nonemployer contributing entities, and trusts used to administer cost-sharing plans.


 
  The GASB has set up a teleconference line for special meetings. To use this line and monitor the discussion by telephone, interested individuals can call 412-380-2000. You will need to use the passcode 1134193, followed by the # sign.