Documents for Public Comment

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1. Accounting and Financial Reporting for Service Concession Arrangements
   (Comment Deadline: August 17, 2010)
   (Revised Exposure Draft)
   June 17, 2010
   
   • Revised Exposure Draft
2. Pension Accounting and Financial Reporting by Employers
   (Comment Deadline: September 17, 2010)
   (Preliminary Views)
   June 16, 2010
   
   • Preliminary Views
   • Plain-Language Supplement (for financial statement users; preparers, auditors, and actuaries should respond to the Preliminary Views)
3. The Financial Reporting Entity, an amendment of GASB Statements No. 14 and No. 34
   (Comment Deadline: June 30, 2010)
   (Exposure Draft)
   March 26, 2010
   
   • Exposure Draft  
4. Codification of Accounting and Financial Reporting Guidance Contained in Pre-November 30, 1989 FASB and AICPA Pronouncements
   (Comment Deadline: July 31, 2010)
   (Exposure Draft)
   January 29, 2010
   • Exposure Draft 
   • Exposure Draft (without Appendix D) 
   Caution! Before you download the Exposure Draft:
   Please note that the Exposure Draft is approximately 600 pages in length. The Exposure Draft (without Appendix D: Markup of FASB and AICPA Original Pronouncements) is approximately 250 pages. Appendix D provides the text of the FASB and AICPA Original Pronouncements that are applicable to governments to identify the modifications proposed for incorporation into the GASB literature. For those interested in comparing the standards section of the Exposure Draft to the text of the FASB and AICPA original pronouncements, it is suggested that you download the entire Exposure Draft. For those not interested in reviewing Appendix D, it is suggested that you download the Exposure Draft (without Appendix D).