NOTICE OF MEETINGS
of the
GOVERNMENTAL ACCOUNTING STANDARDS BOARD



Date September 17, 2013 (Tuesday)
Place: Board Room
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 August 2013 teleconference meeting.

Leases: The Board will discuss issues associated with the classification of leases and lease terms.

GAAP Hierarchy: The Board will continue its deliberations on issues associated with the reconsideration of the current GAAP hierarchy, including continuing its review of Chapter 7, “Basic Financial Statements and Management’s Discussion and Analysis,” of the Comprehensive Implementation Guide.


Register to attend meetings in person.
   
   
Date: September 17, 2013 (Tuesday)
Place: GASB Offices
Time: 5:15–6:30 p.m.
   
Agenda: Administrative Meeting (closed to the public).
   
   
Date: September 18, 2013 (Wednesday)
Place: Board Room
Time: 8:30 a.m.–5:00 p.m.
   
Agenda: Other Postemployment Benefits: The Board will continue to deliberate accounting and financial reporting issues associated with other postemployment benefits (OPEB). Topics to be addressed include community rated plans, caps on the employers’ shares of benefits or caps on the employers’ contributions to OPEB plans, benefits to be provided by allocated insurance contracts, and employer note disclosures and required supplementary information for defined benefit OPEB.

Pension Transition: The Board will review comments received in response to the Exposure Draft, Pension Transition for Contributions Made Subsequent to the Measurement Date, and will deliberate issues raised by the respondents.

Register to attend meetings in person.
   
   
Date: September 19, 2013 (Thursday)
Place: Board Room
Time: 8:30 a.m.–noon
   
Agenda: Fiduciary Responsibilities: The Board will continue its deliberations of issues associated with fiduciary responsibilities. Topics to be addressed include definitions of fiduciary and fiduciary responsibilities.


Register to attend meetings in person.
   
   


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.