Date: December 11, 2023 (Monday)
Place: FAF Offices, Norwalk, CT; Board Rooms
Time: 1:00–5:00 p.m. EST
Agenda: Research Roundtable (closed to the public):
Members will participate in a research roundtable for the Post-Implementation Review on Statement No. 75, Accounting and Financial Reporting for Postemployment Benefits Other Than Pensions.
Date: December 12, 2023 (Tuesday)
Place: FAF Offices, Norwalk, CT; Board Rooms
Time: 8:30 a.m.–2:30 p.m. EST
Agenda: Governmental Accounting Standards Advisory Council Meeting:
  • Approval of Minutes from the August 7, 2023
  • Meeting Report of the Financial Accounting Foundation
  • Report of the GASB Chair
  • Report of the GASB Director of Research and Technical Activities
  • GASAC Member Feedback on Emerging Practice Issues
  • GASAC Member Feedback on Financial Reporting Model
  • GASAC Member Feedback on Revenue and Expense Recognition
  • GASAC Member Feedback on Infrastructure Assets
  • GASAC Member Feedback on Going Concern Uncertainties and Severe Financial Stress
  • An Overview of the new Governmental Accounting Research System (GARS)
  • 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 this meeting, 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