NOTICE OF MEETINGS
of the
GOVERNMENTAL ACCOUNTING STANDARDS BOARD



Date: January 8, 2013 (Tuesday)
Place: Board Room, GASB Offices
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 November 2012 meeting and the December 2012 teleconference meeting.

Government Combinations and Disposal of Government Operations: The Board will review and consider for approval a ballot draft of a final Statement, Government Combinations and Disposal of Government Operations.

Financial Guarantees: The Board will discuss the feedback received on the Exposure Draft, Accounting and Financial Reporting for Nonexchange Financial Guarantee Transactions, focusing on recognition and measurement issues associated with the project.

Fair Value Measurement and Application: The Board will continue its deliberations on fair value measurement and application topics, including lending activities and donations of capital assets.

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Date: January 8, 2013 (Tuesday)
Place: GASB Offices
Time: 5:15–6:45 p.m.
   
Agenda: Administrative Meeting (closed to the public).
   
   
Date: January 9, 2013 (Wednesday)
Place: Conference Room A, GASB Offices
Time: 8:30 a.m.–5:00 p.m.
   
Agenda: Conceptual Framework—Recognition and Measurement Approaches: The Board will continue its redeliberations on issues associated with measurement approaches and measurement attributes.

GAAP Hierarchy: The Board will continue its deliberations on issues associated with the reconsideration of the current GAAP hierarchy structure. Topics to be considered include the status of nonauthoritative literature and the incorporation of existing Technical Bulletins into the proposed GAAP Hierarchy.

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Date: January 10, 2013 (Thursday)
Place: Board Room
Time: 8:30 a.m.–noon
   
Agenda: GAAP Hierarchy: Continuation of previous day’s discussion.

Other Postemployment Benefits: The Board will deliberate accounting and financial reporting issues associated with discounting projected other postemployment benefits obligations.

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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.