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Action Alert No. 07-51
December 20, 2007
NOTICE OF MEETINGS
OPEN BOARD MEETING
No Board meetings are planned for the week of December 24, 2007. The next scheduled Board meeting is Friday, January 4, 2008, and will be announced in next week’s issue of Action Alert.
OPEN EDUCATION SESSION
No education sessions are planned for the week of December 24, 2007. The next scheduled education session is Friday, January 4, 2008, and will be announced in next week’s issue of Action Alert.
BOARD ACTIONS
The Board Actions are provided for the information and convenience of constituents who want to follow the Board’s deliberations. All of the conclusions reported are tentative and may be changed at future Board meetings. Decisions are included in an Exposure Draft for formal comment only after a formal written ballot. Decisions in an Exposure Draft may be (and often are) changed in redeliberations based on information provided to the Board in comment letters, at public roundtable discussions, and through other communication channels. Decisions become final only after a formal written ballot to issue a final Statement, Interpretation, FSP, or Statement 133 Implementation Issue.
December 12, 2007 Board Meeting
FASB ratification of EITF consensuses and tentative conclusions. The Board considered and ratified consensuses reached at the November 29, 2007 EITF meeting on Issues No. 07-1, "Accounting for Collaborative Arrangements," and No. 07-6, "Accounting for the Sale of Real Estate Subject to the Requirements of FASB Statement No. 66 When the Agreement Includes a Buy-Sell Clause."
The Board also considered and ratified the consensus-for-exposure reached at the November 29, 2007 EITF meeting on Issue No. 07-4, "Application of the Two-Class Method under FASB Statement No. 128 to Master Limited Partnerships." The Board approved the exposure of a draft abstract for Issue 07-4 for a comment period that will end on February 8, 2008. The draft abstract is expected to be posted to the FASB website after December 17, 2007.
FASB DOCUMENTS AVAILABLE
The following proposed FSPs were issued and are available on the FASB website:
FSP FAS 157-b, Effective Date of FASB Statement No. 157, (December 14, 2007). Comments are requested by January 16, 2008.
FSP FIN 48-b, Effective Date of FASB Interpretation No. 48 for Nonpublic Enterprises (December 19, 2007). Comments are requested by January 18, 2008.
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.
Friday, January 4, 2008—FASB Board Meeting
Friday, January 4, 2008—FASB Education Session
Wednesday, January 9, 2008—FASB Board Meeting
Wednesday, January 9, 2008—FASB Education Session
Wednesday, January 16, 2008—FASB Board Meeting
Wednesday, January 16, 2008—FASB Education Session
Wednesday, January 23, 2008—FASB Board Meeting
Wednesday, January 23, 2008—FASB Education Session
Friday, January 25, 2008—Liaison Meeting with National
Association of Real Estate Investment Trusts
Wednesday, January 30, 2008—FASB Board Meeting
Wednesday, January 30, 2008—FASB Education Session
Wednesday, February 6, 2008—FASB Board Meeting
Wednesday, February 6, 2008—FASB Education Session
Wednesday, February 13, 2008—FASB Board Meeting
Wednesday, February 13, 2008—FASB Education Session
Wednesday, February 20, 2008—FASB Board Meeting
Wednesday, February 20, 2008—FASB Education Session
Wednesday, February 27, 2008—FASB Board Meeting
Wednesday, February 27, 2008—FASB Education Session
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