REVISED
NOTICE OF MEETINGS
of the
GOVERNMENTAL ACCOUNTING STANDARDS BOARD



Date: May 23, 2017 (Tuesday)
Place: FAF Offices, Norwalk, CT (Board Room)
Time: 8:30 a.m.–5:00 p.m. EDT
   
Agenda: Board Meeting Minutes: The Board will review and consider for approval the tentative minutes from the May 1, 2017 Teleconference.

Leases: The Board will review a preballot draft of the proposed Statement, Leases.

Implementation Guidance—Other Postemployment Benefits: The Board will review a preballot draft of the Exposure Draft, Implementation Guide No. 201X-Z, Accounting and Financial Reporting for Postemployment Benefits Other Than Pensions.

Debt Disclosures, including Direct Borrowing: The Board will review the draft standards section of the Exposure Draft, Debt Disclosures, including Direct Borrowing.

Register to attend meetings in person.
   
   
Date: May 23, 2017 (Tuesday)
Place: GASB Offices, Norwalk, CT
Time: 5:15–6:00 p.m. EDT
   
Agenda: Prehearing Meeting (closed to the public.)
   
   
Date: May 24, 2017 (Wednesday)
Place: FAF Offices, Norwalk, CT (Board Room)
Time: 8:30 a.m.–4:30 p.m. EDT
   
Agenda: Financial Reporting Model Reexamination Public Hearing. The Board will conduct a public hearing on the Invitation to Comment, Financial Reporting Model Improvements—Governmental Funds.

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Date: May 23, 2017 (Wednesday)
Place: GASB Offices, Norwalk, CT
Time: 4:45–5:45 p.m. EDT
   
Agenda: Administrative Meeting (closed to the public.)
   
   
Date: May 25, 2017 (Thursday)
Place: FAF Offices, Norwalk, CT (Board Room)
Time: 8:30 a.m.–12:00 p.m. EDT
   
Agenda: Debt Disclosures, including Direct Borrowing: A continuation of Tuesday’s discussion (if necessary).

Revenue and Expense Recognition: The Board will discuss expense recognition for exchange transactions in the context of the exchange/nonexchange model, will review an overview of the exchange/nonexchange model, and will discuss revenue and expense examples associated with that model.

Financial Reporting Model Reexamination: The Board will continue to evaluate alternatives for determining the separate presentation of operating and nonoperating revenues and expenses.

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.