NOTICE OF MEETINGS
of the
GOVERNMENTAL ACCOUNTING STANDARDS BOARD



Date: August 22, 2012 (Wednesday)
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 July Board meeting.

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

Government Combinations and Disposal of Government Operations. The Board will begin its redeliberations of issues associated with government combinations. Issues to be discussed include project scope and applicability, types of government combinations, and government mergers.

Fair Value Measurement and Application. The Board will continue its deliberations on fair value measurement and application topics, including characteristics of an investment asset and impairment issues associated with investments reported at amortized cost.

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Date: August 22, 2012 (Wednesday)
Place: GASB Offices
Time: 5:15–6:30 p.m.
   
Agenda: Administrative Meeting (closed to the public).
   
   
Date: August 23, 2012 (Thursday)
Place: Board Room
Time: 8:30 a.m.–5:00 p.m.
   
Agenda: Fair Value Measurement and Application: Continuation of previous day’s discussion.

Economic Condition Reporting: Financial Projections. The Board will continue redeliberations on issues associated with financial projections. Issues to be discussed include basis and methodology for projections; basis of accounting for projected information; identification, development, and disclosure of assumptions; and the timeframe covered by the projection period.

Other Postemployment Benefits. The Board will deliberate accounting and financial reporting issues associated with postemployment benefits that are not administered through trusts or equivalent arrangements.

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Date: August 24, 2012 (Friday)
Place: Board Room
Time: 8:30 a.m.–noon
   
Agenda: GAAP Hierarchy. The Board will begin deliberations on issues associated with the reconsideration of the current GAAP hierarchy structure.

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

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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.