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Action Alert No. 06-13
March 30, 2006
NOTICE OF MEETINGS
OPEN BOARD MEETING
(Board
meetings are available by audio webcast and telephone.)
Wednesday, April 5, 2006, 9:00 a.m.
- Conceptual
framework (estimated 1.5-hour discussion). The Board will
continue its discussions of issues relating to the definition of a
reporting entity, including the meaning of control of another entity and
whether a parent-only entity can be a reporting entity. The staff also
will present an analysis of the comments received on the FASB Invitation
to Comment, Selected Issues Relating to Assets and Liabilities with
Uncertainties, to the Board for informational purposes and discuss
how it plans to use those comments.
- Financial
performance reporting by business entities (estimated
1.5-hour discussion). The Board will discuss the scope and objective
of the project and working principles for Segment B issues. The issues
to be addressed in Segment B of the project relate to how
information should be presented in the financial statements (including
classification, display, and aggregation into subtotals and totals). In
addition, the Board will discuss the plan for making progress on Segment
B issues.
- Short-term
international convergence: earnings per share (estimated
1-hour discussion). The Board will consider comments received from
respondents on its revised Exposure Draft, Earnings per Share.
- 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, April 5, 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 April 12, 2006
Board meeting and other future Board meetings. 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 March 20,
2006.
FASB DOCUMENT AVAILABLE
Final FSP
FTB 85-4-1, "Accounting for Life Settlement Contracts by
Third-Party Investors," was issued on March 27, 2006, and is available on
the FASB website.
FUTURE OPEN MEETINGS
The following is a list of open meetings tentatively scheduled through
May. 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.
Tuesday, April 11, 2006—User Advisory Council Meeting, New York
City
Wednesday, April 12, 2006—FASB Board Meeting
Wednesday, April
12, 2006—FASB Education Session
Wednesday, April 19, 2006—FASB Board
Meeting
Wednesday, April 19, 2006—FASB Education Session
Thursday,
April 27, 2006—FASB/IASB Joint Board Meeting, London
Friday, April 28,
2006—FASB/IASB Joint Board Meeting, London
Wednesday, May 3,
2006—FASB Board Meeting
Wednesday, May 3, 2006—FASB Education
Session
Tuesday, May 9, 2006—Liaison Meeting with Healthcare Financial
Management Association
Wednesday, May 10, 2006—FASB Board
Meeting
Wednesday, May 10, 2006—FASB Education Session
Wednesday,
May 17, 2006—No FASB Board Meeting
Wednesday, May 17, 2006—FASB
Education Session
Wednesday, May 24, 2006—FASB Board
Meeting
Wednesday, May 24, 2006—FASB Education Session
Thursday, May
25, 2006—Liaison Meeting with American Accounting
Association
Wednesday, May 31, 2006—FASB Board Meeting
Wednesday,
May 31, 2006—FASB Education Session
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