NOTICE OF MEETINGS
of the
GOVERNMENTAL ACCOUNTING STANDARDS BOARD



Date: October 2, 2012 (Tuesday)
Place: Conference Room A
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 August Board meeting and September teleconference meeting.

Conceptual Framework—Recognition and Measurement Approaches: The Board will continue its redeliberations on issues associated with measurement approaches.

Economic Condition Reporting—Financial Projections: The Board will continue redeliberations on issues associated with financial projections. Issues to be discussed include the qualitative characteristics applicable to financial projections; the methodology for determining what is considered “major”; and the cautionary notice for financial projections.

Fair Value Measurement and Application: The Board will continue its deliberations on fair value measurement and application topics, including split interest agreements.

Register to attend meetings in person.
   
   
Date: October 2, 2012 (Tuesday)
Place: GASB Offices
Time: 5:15–6:30 p.m.
   
Agenda: Administrative Meeting (closed to the public).
   
   
Date: October 3, 2012 (Wednesday)
Place: Conference Room A
Time: 8:30 a.m.–5:00 p.m.
   
Agenda: Fair Value Measurement and Application: Continuation of previous day’s discussion.

Government Combinations and Disposal of Government Operations: The Board will continue its redeliberations on government combinations. Issues associated with government acquisitions will be discussed.

GAAP Hierarchy: The Board will continue its deliberations on issues associated with the reconsideration of the current GAAP hierarchy structure. Issues to be considered include the continuing status of Statements, Interpretations, Technical Bulletins, and Implementation Guides.

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Date: October 4, 2012 (Thursday)
Place: Board Room
Time: 8:30 a.m.–noon
   
Agenda: GAAP Hierarchy: Continuation of previous day’s discussion.

Other Postemployment Benefits: The Board will continue to deliberate accounting and financial reporting issues associated with postemployment benefits. Issues to be discussed include the projection of benefits.

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.