NOTICE OF MEETINGS
of the
GOVERNMENTAL ACCOUNTING STANDARDS BOARD


 
Date March 5 and 6, 2018 (Monday and Tuesday)
Place: FAF Offices (Board Room)
401 Merritt 7, 5th Floor
Norwalk, CT
Time: Monday: 1:00–5:00 p.m.; Tuesday: 8:30 a.m.–2:00 p.m.
Agenda: Governmental Accounting Standards Advisory Council (GASAC): The Board will meet with members of the GASAC to receive feedback on current technical agenda projects and potential projects.

Register to attend meetings in person.
Date March 6, 2018 (Tuesday)
Place: FAF Offices, Norwalk, CT (Board Room)
Time: 3:00 p.m.–5:00 p.m.
Agenda: Informational Session (closed to the public).
Date: March 7, 2018 (Wednesday)
Place: FAF Offices, Norwalk, CT (Board Room)
Time: 8:30 a.m.–5:00 p.m.
Agenda:
  1. Financial Reporting Model/Conceptual Framework: Recognition:  The Board will redeliberate tentative decisions related to the recognition concepts for elements of financial statements and the reconciliation of information in governmental fund financial statements to information in the government-wide financial statements, and will continue the redeliberations of the recognition approach for governmental funds.
  2. Debt Disclosures, including Direct Borrowing:  The Board will review a preballot draft of a proposed Statement, Certain Disclosures Related to Debt including Direct Borrowings and Direct Placements
  3. Conduit Debt:  The Board will deliberate issues related to additional arrangements associated with conduit financings.  The Board also will deliberate potential note disclosures associated with the conduit debt obligations.
Register to attend meetings in person.
Date March 7, 2018 (Wednesday)
Place: GASB Offices, Norwalk CT
Time: 5:15–6:00 p.m.
Agenda: Administrative Meeting (closed to the public).
Date: March 8, 2018 (Thursday)
Place: FAF Offices, Norwalk, CT (Board Room)
Time: 8:30 a.m.–12:00 p.m.
Agenda:
  1. Conduit Debt:  A continuation of the previous day’s discussion (if necessary).
  2. Equity Interest Ownership Issues:  The Board will begin redeliberations based on issues raised by respondents to the Exposure Draft of a proposed Statement, Accounting and Financial Reporting for Majority Equity Interests.
Register to attend meetings in person.

If you plan to observe any of these 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 go 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 webcasts, visit the Meetings section of the GASB website, www.gasb.org, and go to Live Meeting Webcasts