NOTICE OF MEETINGS
OF THE
GOVERNMENTAL ACCOUNTING STANDARDS BOARD

 
Date: November 16, 2022 (Wednesday)
Place: FAF Offices, Norwalk, CT; FASB Board Room
Webcast
Time: 10:00 a.m.–4:00 p.m. EST
Agenda: Board Meeting Minutes: The Board will review and consider for approval the tentative minutes from the October 31, 2022 meeting.

Going Concern Uncertainties and Severe Financial Stress: The Board will continue to deliberate how to use relevant factors to assess and identify a going concern uncertainty, including the timing of relevant factors that influence an assessment.

Financial Reporting Model Improvements: The Board will consider stakeholder feedback received on the budgetary comparison information proposals in the Exposure Draft, Financial Reporting Model Improvements.
   
Date: November 16, 2022 (Wednesday)
Place: FAF Offices, Norwalk, CT; GASB Meeting Room
Time: 4:00–5:00 p.m. EST
Agenda: Administrative Meeting: (closed to the public).
   
Date: November 17, 2022 (Thursday)
Place: FAF Offices, Norwalk, CT; FASB Board Room
Webcast
Time: 8:30–10:30 a.m. EST
Agenda: AICPA State and Local Government Expert Panel Liaison Meeting: The Board will meet with members of the AICPA’s State and Local Government Expert Panel to discuss issues of mutual interest.
   
Date: November 17, 2022 (Thursday)
Place: FAF Offices, Norwalk, CT; FASB Board Room
Webcast
Time: 11:00 a.m.–3:00 p.m. EST
Agenda: Revenue and Expense Recognition: The Board will continue to redeliberate the recognition unit of account and highlight its relationship with the measurement unit of account for the scope of this project.

Classification of Nonfinancial Assets: The Board will discuss the classification of nonfinancial investments, including the classification of the receivables for nonfinancial assets.
   
Date: November 17, 2022 (Thursday)
Place: FAF Offices, Norwalk, CT; FASB Board Room
Time: 3:00–5:00 p.m. EST
Agenda: Closed Informational Session
   
Date: November 18, 2022 (Friday)
Place: FAF Offices, Norwalk, CT; FASB Board Room
Webcast
Time: 9:00 a.m.–12:00 p.m. EST
Agenda: Certain Risk Disclosures: The Board will review a summary of the feedback from respondents to the Exposure Draft, Certain Risk Disclosures, and begin redeliberations of issues raised associated with the scope and applicability of the proposal.
 

Meetings 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 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 48 hours before each meeting they are planning to attend.

Please note that, upon arrival at our offices, you will be required to complete a form certifying that (1) you are not being evaluated for a possible COVID-19 infection (such as awaiting results from a COVID-19 test because of a suspected infection or exposure) and (2) you are not required to isolate or quarantine under CDC guidelines.

If you have any questions regarding the meetings, please contact Greta DeAngelis by email at ghdeangelis@gasb.org.  
×
×