Date: April 3–4, 2023 (Monday and Tuesday)
Place: FAF Offices, Norwalk, CT; FASB Board Room
Time: Monday: 1:00–5:00 p.m. EDT; Tuesday: 8:30 a.m.–2:30 p.m. EDT
Agenda: Monday (1:00–5:00 p.m. EDT):
  • Introductions and Approval of Minutes from October 10–11, 2022 Meeting
  • Report of the Financial Accounting Foundation
  • Report of the GASB Chair
  • GASAC Member Feedback on Conceptual Framework—Recognition
  • GASAC Member Feedback on Financial Reporting Model
  • GASAC Member Feedback on Classification of Nonfinancial Assets
  • GASAC Member Feedback on Capital Assets
Tuesday (8:30 a.m.–2:30 p.m. EDT):
  • Report of the GASB Director of Research and Technical Activities
  • GASAC Member Feedback on Emerging Practice Issues
  • GASAC Member Feedback on the Technical Agenda Prioritization
  • GASAC Member Feedback on Revenue and Expense Recognition
  • GASAC Member Feedback on Going Concern Uncertainties and Severe Financial Stress
  • GASAC Member Feedback on Risks and Uncertainties Disclosures
  • GASAC Member Feedback on Implementation Guidance Update
  • Preliminary Results of GASAC Member Feedback on the Technical Agenda Prioritization
  • Report of the Executive Committee, and Other Business
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