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Revised 01/04/08—See below
Action Alert No. 08-01
January 3, 2008
NOTICE OF MEETINGS
OPEN BOARD MEETING
(Board
meetings are available by audio webcast and telephone.)
Wednesday, January 9, 2008, 9:00 a.m.
- Financial
guarantee insurance (estimated 60-minute discussion). The
Board will continue redeliberations of the FASB Exposure Draft,
Accounting for Financial Guarantee Insurance Contracts. The Board
will discuss the recognition and measurement of the premium receivable
(asset) and unearned premium revenue (liability) for installment premium
contracts.
- Accounting
for trading inventory (estimated 30-minute discussion).
The Board will discuss issues related to accounting for trading
inventory and decide whether to issue a proposed FSP that would amend
Accounting Research Bulletin No. 43, Restatement and Revision of
Accounting Research Bulletins, to require fair value accounting for
trading inventory.
- Not-for-profit
endowments and UPMIFA (estimated 30-minute discussion).
The Board will consider possible additional required disclosures aimed
at providing sufficient transparency in reporting donor-restricted
endowment funds in the new Uniform Prudent Management of Institutional
Funds Act of 2006 (UPMIFA) environment.
- 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 9, 2008, following the Board meeting
The Board will hold an educational, non-decision-making session to
discuss topics that are anticipated to be discussed at a future Board
meeting. Those topics will be posted to the FASB calendar four
days prior to the education session.
BOARD ACTIONS
No Board meetings were held during the week of December 24,
2007.
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 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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