Notice of Meeting
of the
Governmental Accounting Standards Advisory Council

Date: March 5 and 6 (Monday and Tuesday)
Place: FAF Offices
401 Merritt 7, 5th Floor
Norwalk, CT
Time: Monday: 1:00–5:00 p.m.; Tuesday: 8:30 a.m.–2:00 p.m.


Monday (1:00–5:00 p.m.):
  • Introductions and Approval of Minutes from October 30 and 31, 2017 Meeting
  • Report of the Financial Accounting Foundation
  • Report of the GASB Chairman
  • GASAC Member Feedback on Financial Reporting Model
  • GASAC Member Feedback on Conduit Debt
  • GASAC Member Feedback on Debt Disclosures, including Direct Borrowing
  • GASAC Member Feedback on Fiduciary Activities and Leases Implementation Guides
Tuesday (8:30 a.m.–2:00 p.m.):
  • Report of the GASB Director of Research and Technical Activities
  • GASAC Member Feedback on Emerging Practice Issues
  • GASAC Member Feedback on Equity Interest Ownership Issues
  • GASAC Member Feedback on Potential Projects Related to Accounting for Information Technology Systems (Cloud Computing) and Public-Private Partnerships
  • GASAC Member Feedback on the Technical Agenda Prioritization
  • Results of GASAC Member Feedback on the Technical Agenda Prioritization
  • GASAC Member Feedback on Implementation Guidance Update—2018
  • Report of the Executive Committee and Other Business

If you plan to observe the meeting, please notify GASB staff member Greta DeAngelis at (203) 956-5289 or via email at 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.

Norwalk GASAC meetings are now available by audio-only webcast. To access the webcasts, visit the Meetings section of the GASB website,, and go to Live Meeting Webcasts.