Revised
NOTICE OF MEETINGS
of the
GOVERNMENTAL ACCOUNTING STANDARDS BOARD



Date August 9, 2017 (Wednesday)
Place: New York LaGuardia Airport Marriott
102-05 Ditmars Boulevard
East Elmhurst, NY
Time: 8:30 a.m.–4:00 p.m. EDT
   
Agenda: Revenue and Expense Recognition: The Board will meet with members of the task force on the Revenue and Expense Recognition project.

Register to attend meetings in person.
   
   
Date August 10, 2017 (Thursday)
Place: FAF Offices, Norwalk, CT (Board Room)
Time: 8:30 a.m.–5:00 p.m. EDT
   
Agenda:
  1. Board Meeting Minutes: The Board will review and consider for approval the tentative minutes from the July 17, 2017 teleconference.
  2. Financial Reporting Model—Reexamination: The Board will continue to discuss proposals for the classification of operating and nonoperating revenues and expenses in proprietary fund and business-type activity financial statements.
  3. Capitalization of Interest Cost—Reexamination of Statement 62: The Board will discuss the potential effective date and transition provisions associated with proposed guidance for capitalization of interest cost.
  4. Equity Interest Ownership Issues: The Board will review a draft of the Standards section of the proposed Exposure Draft, addressing equity interest ownership issues.
Register to attend meetings in person.
   
   
Date August 10, 2017 (Thursday)
Place: GASB Offices, Norwalk CT
Time: 5:15–6:00 p.m. EDT
Agenda: Administrative Meeting (closed to the public).
   
   
Date: August 11, 2017 (Friday)
Place: FAF Offices, Norwalk, CT (Board Room)
Time: 9:00 a.m.–12:00 p.m. EDT
   
Agenda:
  1. Equity Interest Ownership Issues:  A continuation of the previous day’s discussion (if necessary).
  2. Revenue and Expense Recognition: The Board will discuss the feedback received from the task force members on revenue and expense recognition proposals.
  3. GASB Technical Plan: The Board will review and consider for approval the proposed technical plan for the final third of 2017.
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.