NOTICE OF MEETINGS
of the
GOVERNMENTAL ACCOUNTING STANDARDS BOARD



Date March 7, 2017 (Tuesday)
Place: FAF Offices, Norwalk, CT (Board Room)
Time: 3:00 p.m.–5:00 p.m.
   
Agenda:
  1. Board Meeting Minutes. The Board will review and consider for approval the tentative minutes from the February 6, 2017 teleconference.
  2. Omnibus: The Board will review and consider for approval a ballot draft of a final Statement, Omnibus 2017.
  3. Leases: The Board will review a draft Standards section of a final leases Statement.
Register to attend meetings in person.
   
   
Date March 7, 2017 (Tuesday)
Place: GASB Offices, Norwalk CT
Time: 5:15–6:00 p.m.
Agenda: Administrative Meeting (closed to the public).
   
   
Date: March 8, 2017 (Wednesday)
Place: FAF Offices, Norwalk, CT (Conference Room 5B)
Time: 8:30 a.m.–5:00 p.m.
   
Agenda:
  1. Implementation Guide—Update: The Board will discuss issues raised by respondents to the Exposure Draft of Implementation Guide No. 201X-Y, Implementation Guidance Update.
  2. Implementation Guide—Other Postemployment Benefit Plans: The Board will discuss issues raised by respondents to the Exposure Draft of Implementation Guide No. 201X-X, Financial Reporting for Postemployment Benefit Plans Other Than Pension Plans.
  3. Implementation Guides: The Board will deliberate topics that are germane to both the Implementation Guide and the OPEB plan Implementation Guide.
  4. Certain Debt Extinguishment Issues: The Board will continue deliberations of issues raised by respondents to the Exposure Draft, Certain Debt Extinguishment Issues. Topics to be discussed include definitions of risk disclosures, and effective date and transition.
Register to attend meetings in person.
   
   
Date: March 9, 2017 (Thursday)
Place: FAF Offices, Norwalk, CT (Board Room)
Time: 8:30 a.m.–12:00 p.m.
   
Agenda:
  1. Certain Debt Extinguishment Issues: A continuation of the previous day’s discussion (if necessary).
  2. Revenue and Expense Recognition: The Board will review recognition criteria based on tentative decisions made to date and discuss recognition criteria for nonexchange revenue transactions.
  3. Debt Disclosures, including Direct Borrowing: The Board will continue to discuss the definition of debt for disclosure purposes and potential disclosures associated with direct borrowings.
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

Recordings of away GASB meetings are now available 24 hours after the conclusion of each meeting and remain available for 30 days. To access the recordings, visit the Webcast Recordings section of the GASB website, and click on the date of the meeting.