Briefing Materials

FASAB staff prepares briefing materials to facilitate discussion of issues at Board meetings. This material is organized by tab and presented for discussion purposes only; it is not intended as an authoritative view of FASAB or its staff. FASAB’s official position is determined only after extensive due process and deliberation.

Materials are updated bimonthly, approximately ten days in advance of a Board meeting.

Briefing materials will not be available for observers at the meeting. Observers desiring hard copies of Board materials should print them out prior to the meeting. For those interested in observing one of these public meetings, please review information for observers.

• Agenda for December 15-16, 2020 (PDF)
• Tab B – TCES: Debt Cancellation (PDF)
• Tab C – Note Disclosures (PDF)
• Tab D – Reexamination of Existing Standards (PDF)
• Tab E – Intangible Assets (PDF)
• Tab F – Education Session: Fiscal Exposure & Climate Risk (PDF)
• Tab G – Climate Impact and Risk Reporting (PDF)
• Tab H – Land (PDF)