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FAF Financial Accounting Foundation




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FAF Financial Accounting Foundation
Meetings of the Financial Accounting Foundation are normally open to public observation to the extent of available space, except for the portion that is expected to involve personnel, selection, oversight, and regulatory matters.
The meeting will be conducted in accordance with Meeting Procedures adopted by the Board of Trustees, which among other things provide that no person attending has any right (i) to be heard or otherwise participate in the meeting; (ii) to record any portion by electronic or photographic devices; or (iii) to receive at the meeting any documents, information, or data used or referred to in the course of the meeting. Such Meeting Procedures also empower the Chairman of the Board of Trustees of the Foundation to close all or any portion of a meeting in session whenever it is determined that such meeting or portion is likely to result in discussion or disclosure of matters that would have permitted such meeting or portion to have been previously announced as closed to public observation.

http://www.accountingfoundation.org/cs/ContentServer?c=Document_C&pagename=Foundation/Document_C/FAFDocumentPage&cid=1176163593098
FAF ISSUES UPDATED GASB ANNUAL BOUND EDITIONS
The Financial Accounting Foundation (FAF) today released an updated print edition of the Governmental Accounting Standards Board’s (GASB) Codification of Governmental Accounting and Financial Reporting Standards. The FAF also released an updated print edition of GASB’s Original Pronouncements and the 2013–2014 Comprehensive Implementation Guide.
The GASB Codification and Original Pronouncements are the authoritative sources of U.S. Generally Accepted Accounting Principles (U.S. GAAP) for state and local governments. The annual bound editions contain all of the content of the online versions as of June 30, 2013. Both publications are part of the Governmental Accounting Research System Online (GARS-Online) through a free Basic View, or a paid Professional View that includes enhanced search, navigation, and other features

http://www.gasb.org/cs/ContentServer?c=GASBContent_C&pagename=GASB/GASBContent_C/GASBNewsPage&cid=1176163578208

IAS PLUS
IPSASB releases draft standard for the first-time adoption of IPSAS
The International Public Sector Accounting Standards Board (IPSASB) has released an exposure draft outlining the first-time adoption process for accrual basis International Public Sector Accounting Standards (IPSASs). Among other proposals, the exposure draft would provide public sector entities with exemptions from full compliance with IPSASs during a transition period, including allowing entities three years to recognise certain assets and liabilities, permitting the use of a deemed cost for historical costs in some cases, and an optional exemption from comparative information. The latest proposals follow the recent release of IPSASB proposals on accounting for interests in other entities by public

http://www.iasplus.com/en/news/2013/10/ipsasb-fta
IPSASB proposes public sector consolidation, joint arrangement and related requirements based on IFRS
The International Public Sector Accounting Standards Board (IPSASB) has published a series of five exposure drafts on accounting for interests in other entities. The five exposure drafts are based on the 'package of five' standards issued by the IASB in May 2011 dealing with consolidation, joint arrangements, the equity method, separate financial statements and disclosure. However, the IPSASB is proposing to make a number of amendments to the IASB's pronouncements to tailor them for the public sector.

http://www.isaca.org/About-ISACA/Press-room/News-Releases/2013/Pages/ISACA-and-ENISA-Release-Key-Conclusions.aspx


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FAF Financial Accounting Foundation

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