 |
Calendar of Open Meetings
| May 6 |
FASB Insurance Forum
|
Norwalk, CT |
| May 7 |
FASB Board Meeting
Action Alert
- Conceptual framework: elements and recognition
- Determining whether instruments granted in share-based payment transactions are participating securities
|
Norwalk, CT |
| May 7 |
FASB Education Session
- Reporting discontinued
operations - discuss tentative decisions that have been reached to date, remaining issues that need to be addressed, and whether to issue a proposed FSP
- IASB Update
|
Norwalk, CT |
| May 14 |
FASB Board Meeting
Action Alert
- Revenue recognition
- Reporting discontinued operations
|
Norwalk, CT |
| May 14 |
FASB Education Session
- Emissions trading schemes - discuss and clarify the scope of joint project on emissions trading schemes.
- Statement 140 implementation: transfers of financial assets - discuss whether to amend the guidance related to the measurement of interests that continue to be held by the transferor.
|
Norwalk, CT |
| May 21 |
FASB Board Meeting
Action Alert
- Statement 140 implementation: transfers of financial assets
|
Norwalk, CT |
| May 21 |
FASB Education Session
- Not-for-profit endowments & UPMIFA - discuss issues raised by respondents to the proposed FASB Staff Position No. FAS 117-a, Endowments of Not-for-Profit Organizations: Net Asset Classification of Funds Subject to an Enacted Version of the Uniform Prudent Management of Institutional Funds Act, and Enhanced Disclosures. Discuss net asset classification guidance, disclosure requirements and effective date.
- Reconsideration of FIN 46(R) - discuss options for determining the primary beneficiary in a variable interest entity and the risks to be considered (e.g. interest rate risk) in a FIN 46(R) analysis. [tentative]
|
Norwalk, CT |
| May 22 |
Liaison Meeting with Healthcare Financial Management Association
|
Norwalk, CT |
| May 28 |
FASB Education Session
|
Norwalk, CT |
| June 4 |
FASB Board Meeting
|
Norwalk, CT |
| June 4 |
FASB Education Session
|
Norwalk, CT |
| June 10 |
Investors Technical Advisory Committee Meeting
|
Norwalk, CT |
| June 11 |
FASB Board Meeting
|
Norwalk, CT |
| June 11 |
FASB Education Session
|
Norwalk, CT |
| June 12 |
Emerging Issues Task Force Meeting
|
Norwalk, CT |
| June 16 |
FAF/FASB Forum on High-Quality Global Accounting Standards: Issues and Implications for U.S. Financial Reporting
|
New York City |
| June 18 |
FASB Board Meeting
|
Norwalk, CT |
| June 18 |
FASB Education Session
|
Norwalk, CT |
| June 19 |
Liaison Meeting with Financial Executives International
|
Stamford, CT |
| June 24 |
Financial Accounting Standards Advisory Council Meeting
|
Norwalk, CT |
| June 25 |
FASB Board Meeting
|
Norwalk, CT |
| June 25 |
FASB Education Session
|
Norwalk, CT |
| June 27 |
Small Business Advisory Committee Meeting
|
Norwalk, CT |
|
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