Date: April 3–4, 2023 (Monday and Tuesday)
Place: FAF Offices, Norwalk, CT; Combined Board Rooms
Time: Monday: 1:00–5:00 p.m. EDT; Tuesday: 8:30 a.m.–2:30 p.m. EDT
Agenda: Governmental Accounting Standards Advisory Council: The Board will meet with members of the Governmental Accounting Standards Advisory Council.
Date: April 4, 2023 (Tuesday)
Place: FAF Offices, Norwalk, CT; Miami Conference Room/Observers in Denver Conference Room
Time: 3:00–5:00 p.m. EDT
Agenda: Board Meeting Minutes: The Board will review and consider for approval the tentative minutes from the March 13, 2023 meeting.

Implementation Guidance—Update: The Board will redeliberate issues raised by respondents to the supplemental Exposure Draft, Additional Proposal for Implementation Guidance Update—2023.

Classification of Nonfinancial Assets: The Board will continue to deliberate the definition of capital assets held for sale and those used for service.
Date: April 5, 2023 (Wednesday)
Place: FAF Offices, Norwalk, CT; Small Board Room
Time: 8:30 a.m.–5:00 p.m. EDT
Agenda: Risks and Uncertainties Disclosures: The Board will continue redeliberations of issues raised associated with disclosure criteria and requirements.

Revenue and Expense Recognition: The Board will consider proposed definitions of (1) transaction, (2) unit of account, and (3) categorization unit of account. The Board will also discuss an overview of the categorization methodology.
Date: April 5, 2023 (Wednesday)
Place: Executive Dining Room
Time: 5:15–6:30 p.m. EDT
Agenda: Administrative Meeting: (closed to the public).
Date: April 6, 2023 (Thursday)
Place: FAF Offices, Norwalk, CT; Small Board Room
Time: 8:30 a.m.–12:00 p.m. EDT
Agenda: Financial Reporting Model: The Board will revisit and continue deliberations of certain proposals in the Exposure Draft, Financial Reporting Model Improvements, with consideration of long-term financings issued for short-term purposes and additional research conducted regarding reconciliations as well as unusual and infrequent items.

GASB Technical Plan: The Board will review and consider for approval the proposed technical plan for the second third of 2023.

Meetings are available by webcast. To access the webcasts, visit the Meetings section of the GASB website,, 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 In addition, because of the FAF’s security procedures, visitors are required to go to 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