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Action Alert No. 06-22
June 1, 2006
NOTICE OF MEETINGS
OPEN BOARD MEETING
(Board
meetings are available by audio webcast and telephone.)
Wednesday, June 7, 2006, 9:00 a.m.
- Transfers
of financial assets (estimated 90-minute discussion). The
Board will discuss its plan to redeliberate issues raised by respondents
to the August 11, 2005 revised Exposure Draft, Accounting for
Transfers of Financial Assets.
- Definition
of a public entity in a conduit borrowing arrangement
(estimated 30-minute discussion). The Board will discuss whether
to issue a proposed FSP to clarify the definition of a public entity.
The Board also will discuss the effective date, transition, and the
length of the comment period of the proposed FSP.
- 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, June 7, 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 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 May 22, 2006.
FASB DOCUMENTS AVAILABLE
The following documents are available on the FASB website:
- FASB Invitation
to Comment, Bifurcation of Insurance and Reinsurance
Contracts for Financial Reporting (May 26, 2006). Comments are
requested by August 24, 2006.
- Proposed
FSP AUG AIR-a, "Accounting for Planned Major Maintenance
Activities" (May 31, 2006). Comments are requested by July 31, 2006.
FUTURE OPEN MEETINGS
The following is a list of open meetings tentatively scheduled through
June. 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, June 14, 2006—No FASB Board Meeting
Wednesday, June 14,
2006—FASB Education Session
Thursday, June 15, 2006—Emerging Issues
Task Force Meeting
Monday, June 19, 2006—a.m., Fair Value Option
Roundtable Meeting
Monday, June 19, 2006—p.m., Liaison Meeting with
Financial Executives International, Stamford, CT
Tuesday, June 20,
2006—FASB Board Meeting
Tuesday, June 20, 2006—FASB Education
Session
Wednesday, June 21, 2006—Small Business Advisory Council
Meeting
Thursday, June 22, 2006—Financial Accounting Standards Advisory
Council Meeting
Tuesday, June 27, 2006—Postretirement Benefit
Obligations including Pensions Roundtable Meeting
Wednesday, June 28,
2006—FASB Board Meeting
Wednesday, June 28, 2006—FASB Education
Session
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