NOTICE OF MEETINGS
of the
GOVERNMENTAL ACCOUNTING STANDARDS BOARD


 
Date August 27, 2019 (Tuesday)
Place: FAF Offices, Norwalk, CT (Board Room)
Time: 8:30 a.m.–5:00 p.m. EDT
   
Agenda:
  1. Board Teleconference Minutes: The Board will review and consider for approval the tentative minutes from the August 5, 2019 teleconference.
  2. Conceptual Framework—Recognition and the Financial Reporting Model: The Board will continue redeliberating issues raised by respondents to the Preliminary Views, Financial Reporting Model Improvements.  The deliberations will continue to focus on issues related to the measurement focus for governmental fund financial statements.
  3. Secured Overnight Financing Rate—London Interbank Offered Rate Replacement: The Board will review a preballot draft of an Exposure Draft, Replacement of Interbank Offered Rates.
Register to attend meeting in person
 
   
   
Date August 27, 2019 (Tuesday)
Place: GASB Offices, Norwalk, CT
Time: 5:15–6:00 p.m. EDT
   
Agenda:
  • Administrative Meeting (closed to the public)
   
   
Date August 28, 2019 (Wednesday)
Place: FAF Offices, Norwalk, CT, (Conference Room 5B)
Time: 8:30 a.m.–5:00 p.m. EDT
   
Agenda:
  1. Revenue and Expense Recognition: The Board will continue to discuss issues associated with the categorization of transactions for the recognition of revenue and expense.
  2. Conceptual Framework—Disclosure Framework: The Board will review and discuss the staff analysis of stakeholder outreach as well as pre-agenda and due process activities research on characteristics of essentiality in the context of the proposed Disclosure Framework.
Register to attend meeting in person
 
   
   
Date August 29, 2019 (Thursday)
Place: FAF Offices, Norwalk, CT, (Conference Room 5B)
Time: 8:30 a.m.–12:00 p.m. EDT
   
Agenda:
  1. Conceptual Framework—Disclosure Framework: A continuation of prior day’s discussion (if needed).
  2. Technical Plan: The Board will review and consider for approval the proposed technical plan for the final third of 2019.
Register to attend meeting in person
 


If you plan to observe any of these meetings, please notify Greta DeAngelis at 203-956-5289 or by email at ghdeangelis@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.