Public Hearings, User Forums, Task Force, and Working
Group Meetings

The public hearings and user forums for the Preliminary Views of the proposed Statement, Revenue and Expense Recognition, are being conducted on the same days as the public hearings and user forums on the Exposure Draft of the proposed Statement, Financial Reporting Model Improvements, and the Exposure Draft of the proposed Concepts Statement, Recognition of Elements of Financial Statements, to allow interested individuals or organizations to participate in both public hearings. The hearings will be scheduled so that testimony on the Revenue and Expense Recognition document will be separated from testimony on the other two documents.
 
The user forums for all three documents are being conducted primarily for interested individuals or organizations from the financial statement user community.
 
Individuals or organizations may participate by videoconference. (A telephone also can be used with the platform.) Details regarding participation will be provided after the Governmental Accounting Standards Board receives a notice of intent to participate by February 26, 2021.

Those individuals interested in observing the public hearings or user forums may do so from the live feed off the GASB website. Visit the Meetings section of the GASB website, www.gasb.org, and go to Live Meeting Webcasts.
 
For more information about these meetings, please contact Greta DeAngelis at ghdeangelis@gasb.org
 
March 2021 Event and Location
March 23, 2021
Tuesday
Public Hearing
Tentatively scheduled for 8:30 a.m.–5:00 p.m. EDT
March 30, 2021
Tuesday
Public Hearing
Tentatively scheduled for 8:30 a.m.–5:00 p.m. EDT
March 31, 2021
Wednesday
Public Hearing
Tentatively scheduled for 8:30 a.m.–5:00 p.m. EDT
April 2021 Event and Location
April 8, 2021
Thursday
Public Hearing
Tentatively scheduled for 8:30 a.m.–5:00 p.m. EDT
April 9, 2021
Friday
User Forums

9:00 a.m.–12:00 p.m. EDT
Exposure Drafts:
Financial Reporting Model Improvements
Recognition of Elements of Financial Statements
 
1:00–4:00 p.m. EDT
Preliminary Views:
Revenue and Expense Recognition
April 13, 2021
Tuesday
Public Hearing
Tentatively scheduled for 8:30 a.m.–5:00 p.m. EDT
April 14. 2021
Wednesday
Public Hearing
Tentatively scheduled for 8:30 a.m.–5:00 p.m. EDT
April 15, 2021
Thursday
User Forums

9:00 a.m.–12:00 p.m. EDT
Preliminary Views:
Revenue and Expense Recognition
 
1:00–4:00 p.m. EDT
Exposure Drafts:
Financial Reporting Model Improvements
Recognition of Elements of Financial Statements
April 20, 2021
Tuesday
Public Hearing
Tentatively scheduled for 8:30 a.m.–5:00 p.m. EDT
April 21, 2021
Wednesday
Public Hearing
Tentatively scheduled for 8:30 a.m.–5:00 p.m. EDT