of the

Date: March 11, 2013 (Monday)
Place: Conference Room A
Time: 1:00–5:00 p.m. (estimated ending time)
Agenda: Financial Guarantees: The Board will continue its deliberations of issues raised by respondents to the proposed Statement, Accounting and Financial Reporting for Nonexchange Financial Guarantee Transactions. Topics to be addressed are the note disclosure proposals and remaining provisions proposed in the Exposure Draft, including effective date and transition provisions.

Fair Value Measurement and Application: The Board will continue its discussion of fair value application issues including disclosure proposals, management discussion and analysis issues, and proposed conforming changes.

GAAP Hierarchy: The Board will continue its deliberations on issues associated with the reconsideration of the current GAAP hierarchy structure. The Board will review Chapter 4 of the Comprehensive Implementation Guide.

Implementation Guide—Financial Reporting for Pension Plans: The Board will discuss whether certain types of illustrations should be included in the implementation guide for pension plans that is currently being developed.

The GASB has set up a teleconference line for special meetings. To use this line and monitor the discussion by telephone, interested individuals can call 412-380-2000. You will need to use the passcode 1134193, followed by the # sign.