NOTICE OF MEETINGS
OF THE
GOVERNMENTAL ACCOUNTING STANDARDS BOARD

 
Date: September 19, 2023 (Tuesday)
Place: FAF Offices, Norwalk, CT; Small Board Room
Webcast
Time: 8:30 a.m.–5:00 p.m. EDT
Agenda:
Board Meeting Minutes: The Board will review and consider for approval the tentative minutes from the August 28, 2023 meeting.

Classification of Nonfinancial Assets: The Board will review and consider for approval a ballot draft of an Exposure Draft, Disclosure and Classification of Certain Capital Assets.

Financial Reporting Model: The Board will redeliberate issues related to effective date and transition.

Risks and Uncertainties Disclosures: The Board will redeliberate issues related to effective date and transition.

Infrastructure Assets: The Board will begin deliberating issues related to recognition and measurement of infrastructure assets.
   
Date: September 19, 2023 (Tuesday)
Place: Executive Dining Room
Time: 5:15–6:30 p.m. EDT
Agenda: Administrative Meeting: (closed to the public).
   
Date: September 20, 2023 (Wednesday)
Place: FAF Offices, Norwalk, CT; Small Board Room
Webcast
Time: 8:30 a.m.–5:00 p.m. EDT
Agenda:
Infrastructure Assets (a continuation of the previous day’s discussion, if needed).

Going Concern Uncertainties and Severe Financial Stress: The Board will continue defining the term financial stress.
   
   
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.
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