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Action Alert No. 08-28
July 10, 2008
NOTICE OF MEETINGS
OPEN BOARD MEETING
(Board
meetings are available by audio webcast and telephone.)
Wednesday, July 16, 2008, 9:00 a.m.
- Revenue
recognition (estimated 1-hour discussion). The Board will
discuss a revised measurement chapter that reflects the Board’s
tentative decision to use a customer consideration measurement approach.
The Board also will discuss the proposed plan to complete this project
by June 2011.
- Statement
140 implementation: transfers of financial assets (estimated
1-hour discussion). The Board will discuss whether to eliminate the
practicability exception in paragraph 71 of FASB Statement No. 140,
Accounting for Transfers and Servicing of Financial Assets and
Extinguishments of Liabilities, that relates to fair value
measurement. The Board also will discuss other drafting issues related
to a proposed Exposure Draft to amend Statement 140.
- Disclosures
about plan assets (estimated 1-hour discussion). The
Board will begin redeliberations and discuss comments received on
proposed FSP FAS 132(R)-a, Employers’ Disclosures about
Postretirement Benefit Plan Assets.
- 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, July 16, 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 June 30,
2008.
FUTURE OPEN MEETINGS
The following is a list of open meetings tentatively scheduled through
August. 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, July 23, 2008—FASB Board Meeting
Wednesday, July 23,
2008—FASB Education Session
Wednesday, July 30, 2008—FASB Board
Meeting
Wednesday, July 30, 2008—FASB Education Session
Wednesday,
August 6, 2008—FASB Board Meeting
Wednesday, August 6, 2008—FASB
Education Session
Wednesday, August 13, 2008—FASB Board
Meeting
Wednesday, August 13, 2008—FASB Education Session
Wednesday,
August 27, 2008—FASB Board Meeting
Wednesday, August 27, 2008—FASB
Education Session
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