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Action Alert No. 08-37
September 11, 2008
NOTICE OF MEETINGS
OPEN BOARD MEETING
(Board
meetings are available by audio webcast and telephone.)
Thursday, September 18, 2008, 9:00 a.m.
The Board meeting will be held on Thursday instead of
Wednesday.
- Mergers and
acquisitions by a not-for-profit organization (estimated
1-hour discussion). The Board will discuss the input it received
about the operationality of the proposed criterion for distinguishing
between a merger and an acquisition. That criterion is important because
previously, the Board decided that a merger should be accounted for
differently than an acquisition—that is, by combining the carrying
values of the merging organizations rather than by applying the
acquisition method. The Board sought input on the proposed criterion
through its May 2008 request for additional comments (posted to the FASB
website) and through field visits with various not-for-profit
organizations. This meeting is informational and no Board decisions are
expected.
- 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
No education sessions are planned for the week of September 15,
2008.
OPEN MEETING WITH THE AICPA PCPS TECHNICAL ISSUES COMMITTEE
Monday, September 15, 2008, 2:00–4:00 p.m.
The Board will meet with representatives of the AICPA Private Companies
Practice Section Technical Issues Committee to discuss matters of mutual
interest.
BOARD ACTIONS
No Board meetings were held during the week of September 1,
2008.
FUTURE OPEN MEETINGS
The following is a list of open meetings tentatively scheduled through
October. 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, September 24, 2008—FASB Board Meeting
Wednesday,
September 24, 2008—FASB Education Session
Wednesday, October 1,
2008—FASB Board Meeting
Wednesday, October 1, 2008—FASB Education
Session
Thursday, October 2, 2008—Liaison Meeting with the Chartered
Financial Analysts Institute (formerly AIMR)
Wednesday, October 8,
2008—FASB Board Meeting
Wednesday, October 8, 2008—FASB Education
Session
Wednesday, October 15, 2008—FASB Board Meeting
Wednesday,
October 15, 2008—FASB Education Session
Monday, October 20,
2008—FASB/IASB Joint Board Meeting, Norwalk, CT
Tuesday, October 21,
2008—FASB/IASB Joint Board Meeting, Norwalk, CT
Wednesday, October 22,
2008—FASB Education Session
Wednesday, October 29, 2008—FASB Board
Meeting
Wednesday, October 29, 2008—FASB Education Session
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