REVISED
NOTICE OF MEETINGS
of the
GOVERNMENTAL ACCOUNTING STANDARDS BOARD



Date: April 17, 2012 (Tuesday)
Place: LaGuardia Plaza Hotel, 104-04 Ditmars Blvd., East Elmhurst, NY
Time: 8:55 a.m.–4:30 p.m.
   
Agenda: The Board will hold a public hearing to receive feedback on its Preliminary Views, Economic Condition Reporting: Financial Projections.

Register to attend meetings in person.
   
   
Date: April 18, 2012 (Wednesday)
Place: 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 March Board meeting and March teleconference.

Pension Accounting and Financial Reporting: Based on feedback received on the Exposure Draft, Accounting and Financial Reporting for Pensions, the Board will discuss the issues associated with employer measurement and recognition for cost-sharing arrangements, plan reporting, employer and plan disclosures and required supplementary information for single-employer and agent-multiple employer arrangements, and transition and effective date of final standards.

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Date: April 19, 2012 (Thursday)
Place: Board Room
Time: 8:30 a.m.–5:00 p.m.
   
Agenda: Pension Accounting and Financial Reporting: Continuation of previous day’s discussions.

Financial Guarantees: The Board will continue its deliberations on issues associated with nonexchange-based financial guarantees. The discussion primarily will focus on recognition of financial guarantees in governmental funds and the proposed transition guidance and effective date of the proposed Statement. In addition, the Board will review a draft of the standards section of the proposed Statement.

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Date: April 19, 2012 (Thursday)
Place: GASB Offices
Time: 5:15–6:30 p.m.
   
Agenda: Administrative Meeting (closed to the public).
   
   
Date: April 20, 2012 (Friday)
Place: Conference Room A
Time: 8:30 a.m.–noon
   
Agenda: Financial Guarantees: Continuation of previous day’s discussions.

Fair Value—Measurement and Application: The Board will discuss issues associated with the use of replacement cost as a fair value measurement and fair value disclosures.

Conceptual Framework: Recognition and Measurement Approaches: The Board will discuss the findings associated with additional user outreach on the Preliminary Views, Recognition of Elements of Financial Statements and Measurement Approaches.

Technical Plan: The Board will review the proposed technical plan for the second-third of 2012 and provide feedback to the GASB chairman.

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.