NOTICE OF MEETINGS
of the
GOVERNMENTAL ACCOUNTING STANDARDS BOARD


 
Date January 23, 2018 (Tuesday)
Place: FAF Offices, Norwalk, CT (Board Room)
Time: 8:30 a.m.–5:00 p.m. EST
   
Agenda:
  1. Board Meeting Minutes. The Board will review and consider for approval the tentative minutes from the December 12–14, 2017 Board Meeting.
  2. Revenue and Expense Recognition. The Board will review and consider for clearance a ballot draft of an Invitation to Comment, Revenue and Expense Recognition.
  3. Debt Disclosures, including Direct Borrowing. The Board will continue redeliberating proposed note disclosures in response to issues raised by respondents to the Exposure Draft, Certain Disclosures Related to Debt, including Direct Borrowings and Direct Placements.
Register to attend meetings in person.
   
   
Date January 23, 2018 (Tuesday)
Place: GASB Offices, Norwalk CT
Time: 5:15–6:00 p.m. EST
Agenda: Administrative Meeting (closed to the public).
   
Date January 24, 2018 (Wednesday)
Place: FAF Offices, Norwalk, CT (Board Room)
Time: 8:30 a.m.–5:00 p.m. EST
   
Agenda:
  1. Debt Disclosures, including Direct Borrowing:  A continuation of the previous day’s discussion (if necessary).
  2. Financial Reporting Model. The Board will continue deliberations on a recognition approach, including considering small government issues.
  3. Conduit Debt. The Board will continue to discuss asset and liability recognition associated with conduit debt, focusing on transactions related to the financing of housing finance agencies.
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