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Action Alert No. 05-01
January 6, 2005
NOTICE OF MEETINGS
OPEN BOARD MEETING
(Board
meetings are available by audio webcast and telephone.)
Wednesday, January 12, 2005, 9:00 a.m.
- FASB Staff Position (FSP): suspended
well costs. The Board will consider whether to direct the staff
to post to the FASB website a proposed FSP that would amend the guidance
for suspended well costs in FASB Statement No. 19, Financial
Accounting and Reporting by Oil and Gas Producing Companies. (Estimated
30-minute discussion.)
- Open discussion. If necessary, the Board will allow time to
discuss minor issues with staff members on technical projects or
administrative matters. Those discussions are held following regular
Board meetings as topics come up.
OPEN EDUCATION SESSION
Wednesday, January 12, 2005, immediately following the Board
meeting
The Board will hold an educational, non-decision-making session to
discuss topics that are anticipated to be discussed at the January 19,
2005 Board meeting. Those topics will be posted to the FASB calendar four
days prior to the education session.
OPEN MEETING OF THE FASB/IASB JOINT INTERNATIONAL GROUP ON
PERFORMANCE REPORTING
Thursday, January 13, 2005, 11:00 a.m. GMT to approximately 5:30
p.m. GMT
Friday, January 14, 2005, 8:30 a.m. GMT to approximately 4:15
p.m. GMT
The Livery Hall
Painters’ Hall
9 Little Trinity
Lane
London, United Kingdom
The FASB and IASB will hold their first meeting with the newly formed
Joint International Group on Performance Reporting; only certain of the
FASB and IASB members will participate in this meeting. The agenda for the
meeting is expected to be as follows:
- Tasks of the group
- Where have we been/lessons learned
- Required financial statements
- Comparative periods for financial statements
- Cash flow statement presentation
- Line item disaggregation in the financial statements
- What does "performance" mean
- The mechanism of recycling.
A copy of the full agenda can be found using the calendar link on
the IASB website at www.iasb.org. A copy of the Observer Registration Form also can be found at the
IASB website.
Those who plan to observe this meeting should register. Please complete
and submit the Observer Registration Form on the IASB website by noon on
Wednesday, January 12, 2005. Observers will be required to check in upon
arrival at the meeting. Those who have not given advance notification will
be admitted only if space permits.
OPEN MEETING WITH REPRESENTATIVES OF THE NATIONAL ASSOCIATION OF
COLLEGE AND UNIVERSITY BUSINESS OFFICERS
Thursday, January 13, 2005, 1:00 p.m.
The Board will meet with representatives of the Accounting Principles
Council of the National Association of College and University Business
Officers to discuss matters of mutual interest.
BOARD ACTIONS
No Board meetings were held during the week of December 27, 2004.
FUTURE OPEN MEETINGS
The following is a list of open meetings tentatively scheduled through
February. All meetings are held in Norwalk, Connecticut, unless otherwise
noted. Because schedules may change, please check the FASB calendar before
finalizing your plans. Revisions to this list since the last issue of
Action Alert are highlighted in bold.
Wednesday, January 19, 2005—FASB Board Meeting
Wednesday, January
19, 2005—FASB Education Session
Wednesday, January 26, 2005—FASB Board
Meeting
Wednesday, January 26, 2005—FASB Education
Session
Friday, January 28, 2005—Liaison Meeting with the American
Bar Association
Wednesday, February 2, 2005—FASB Board
Meeting
Wednesday, February 2, 2005—FASB Education
Session
Wednesday, February 9, 2005—FASB Board Meeting
Wednesday,
February 9, 2005—FASB Education Session
Wednesday, February 16,
2005—FASB Board Meeting
Wednesday, February 16, 2005—FASB Education
Session
Wednesday, February 23, 2005—FASB Board Meeting
Wednesday,
February 23, 2005—FASB Education Session
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