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Action Alert No. 06-02
January 12, 2006
NOTICE OF MEETINGS
OPEN BOARD MEETING
(Board
meetings are available by audio webcast and telephone.)
Wednesday, January 18, 2006, 9:00 a.m.
- Postretirement
benefit obligations including pensions (estimated 1-hour
discussion). The Board will discuss the remaining issues in the
first phase of its long-term project to reconsider the accounting for
postretirement benefits including pensions, including (a) whether
existing disclosure requirements should be modified, (b) the proposed
effective date and method of transition, and (c) the length of the
comment period of the proposed Statement expected to be issued in March
2006.
- Leveraged
leases (estimated 90-minute discussion). The Board will
discuss the proposed FSP
FAS 13-a, "Accounting for a Change or Projected Change in the
Timing of Cash Flows Relating to Income Taxes Generated by a Leveraged
Lease Transaction." The discussion will focus on the recognition
threshold for deferred taxes in a leveraged lease, the requirement to
reclassify a leveraged lease if as a result of a change or projected
change in timing the lease no longer meets the leveraged lease criteria,
and the accounting for interest and penalties incurred or expected to be
incurred as a result of an actual or projected settlement with a
governmental agency.
- 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 18, 2006, 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 25,
2006 Board meeting. Those topics will be posted to the FASB calendar four
days prior to the education sessions.
BOARD ACTIONS
No Board meetings were held during the week of January 2,
2006.
FUTURE OPEN MEETINGS
The following is a list of open meetings tentatively scheduled through
February. 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 25, 2006—FASB Board Meeting
Wednesday, January
25, 2006—FASB Education Session
Monday, January 30, 2006—Liaison
Meeting with American Bar Association
Wednesday, February 1, 2006—FASB
Board Meeting
Wednesday, February 1, 2006—FASB Education
Session
Wednesday, February 8, 2006—FASB Board Meeting
Wednesday,
February 8, 2006—FASB Education Session
Wednesday, February 15,
2006—FASB Board Meeting
Wednesday, February 15, 2006—FASB Education
Session
Wednesday, February 22, 2006—FASB Board Meeting
Wednesday,
February 22, 2006—FASB Education Session
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