NOTICE OF MEETINGS
of the
GOVERNMENTAL ACCOUNTING STANDARDS BOARD

 
Date January 25, 2022 (Tuesday)
Place: Webcast
Time: 10:00 a.m.–5:00 p.m. EST
Agenda: Board Meeting Minutes: The Board will review and consider for approval the tentative minutes from the January 3, 2022 meeting.
 
Revenue and Expense Recognition:  The Board will continue redeliberations of issues raised by the respondents to the Preliminary Views, Revenue and Expense Recognition, focusing on binding arrangements and economic substance as well as foundational principles of the model.
   
Date January 25, 2022 (Tuesday)
Place: Videoconference
Time: 5:15–6:00 p.m. EST
Agenda: Administrative Meeting (closed to the public).
   
Date January 26, 2022 (Wednesday)
Place: Webcast
Time: 10:00 a.m.–5:00 p.m. EST
Agenda: Financial Reporting Model:  The Board will continue redeliberations of issues related to the presentation of governmental funds financial statements raised by the respondents to the Exposure Draft, Financial Reporting Model Improvements.
 
Risks and Uncertainties Disclosures:  The Board will review potential disclosure requirements for risks and uncertainties, evaluate the adequacy of those potential requirements, and consider additional potential disclosure requirements.
   
Date January 27, 2022 (Thursday)
Place: Webcast
Time: 10:00 a.m.–12:00 p.m. EST
Agenda: Prior-Period Adjustments, Accounting Changes, and Error Corrections:  The Board will begin redeliberations of display and disclosure requirement issues raised by the respondents to the Exposure Draft, Accounting Changes and Error Corrections.
 

 
At this time, the Financial Accounting Foundation offices are closed. Meetings are being conducted virtually and are available by webcast. To access the webcasts, visit the Meetings section of the GASB website, www.gasb.org, and go to Live Meeting Webcasts.
 
If you have any questions regarding the meetings, please contact Greta DeAngelis by email at ghdeangelis@gasb.org.