NOTICE OF MEETINGS
of the
GOVERNMENTAL ACCOUNTING STANDARDS BOARD



Date September 26, 2017 (Tuesday)
Place: New York LaGuardia Airport Marriott
102-05 Ditmars Boulevard
East Elmhurst, NY
Time: 8:30 a.m.–4:00 p.m. EDT
   
Agenda: Financial Reporting Model—Reexamination: The Board will meet with members of the task force on the Financial Reporting Model—Reexamination project.

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Date September 27, 2017 (Wednesday)
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 August 9, 2017 Revenue and Expense Recognition Task Force meeting and the August 10 and 11, 2017 Board meetings.
  2. Equity Interest Ownership Issues: The Board will review a preballot draft of an Exposure Draft of a proposed Statement, Accounting and Financial Reporting for Majority Equity Interests.
  3. Capitalization of Interest Cost—Reexamination of Statement 62: The Board will review a draft of the Standards section of the Exposure Draft of a proposed Statement.
  4. Conduit Debt: The Board will begin to discuss the definition of a conduit debt obligation and the relevant concepts in the current literature.
  5. Financial Reporting Model—Reexamination: The Board will discuss issues associated with the format and content of the government-wide statement of activities and feedback received from the task force members on the recognition approaches as outlined in the Invitation to Comment.
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Date September 27, 2017 (Wednesday)
Place: GASB Offices, Norwalk CT
Time: 5:15–6:00 p.m. EDT
Agenda: Administrative Meeting (closed to the public).
   
   
Date: September 28, 2017 (Thursday)
Place: FAF Offices, Norwalk, CT (Board Room)
Time: 8:30 a.m.–12:00 p.m. EDT
   
Agenda:
  1. Financial Reporting Model—Reexamination: A continuation of the previous day’s discussion (if necessary).
  2. Revenue and Expense Recognition: The Board will discuss right of return and the application of a performance obligation in the context of the conceptual framework, and will review a draft of the Introduction to the Invitation to Comment.
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.