Online Comment Letters

A vital part of the GASB’s mission statement provides that the Board will "carefully weigh the views of its constituents so that standards and concepts will meet the accountability and decision-making needs of the users of governmental financial reports and gain general acceptance among state and local government preparers and auditors of financial reports…" Due process allows the Board to accomplish this goal through a variety of avenues, including public hearings, user forums, task forces, and focus groups. However, the primary means by which the Board solicits feedback on its proposals is through a request for written comments.

Comment letters, which are received from constituents in response to due process documents released for public comment, become a part of a project's public record. They are an important source of information regarding constituents' views and experiences related to issues raised in a due process document. Comment letters are posted to the GASB website shortly after they are received and may be accessed both through the individual project page or through the Comment Letters menu item under the Projects tab.

Questions about comment letters should be directed to: pawaterbury@gasb.org

*Personal views, not those of their affiliation

 
Select Document Title for List of Letters
Project Document Title Type of Document Issue Date
Implementation Guide Additional Proposal for Implementation Guidance Update—2023 Exposure Draft January 2023
Implementation Guide Implementation Guidance Update—2023 Exposure Draft October 2022
Certain Risk Disclosures Certain Risk Disclosures Exposure Draft June 2022
Omnibus Omnibus 20XX Exposure Draft July 2021
Disclosure Framework Communication Methods in General Purpose External Financial Reports That Contain Basic Financial Statements:  Notes to Financial Statements--an amendment of GASB Concepts Statement No. 3 Revised Exposure Draft June 2021
Prior-Period Adjustments Accounting Changes and Error Corrections Exposure Draft May 2021
Rename the Comprehensive Annual Financial Report The Annual Comprehensive Financial Report Exposure Draft Apr. 2021
Compensated Absences Compensated Absences Exposure Draft Feb. 2021
Implementation Guide Implementation Guidance Update—2021 Exposure Draft Nov. 2020
Financial Reporting Model Reexamination Financial Reporting Model Improvements Exposure Draft June 2020
Recognition of Elements of Financial Statements Recognition of Elements of Financial Statements Exposure Draft June 2020
Revenue and Expense Recognition Revenue and Expense Recognition Preliminary Views June 2020
CARES-TB Accounting and Financial Reporting Issues Related to the Coronvirus Aid, Relief, and Economic Security Acts (CARES) of 2020 and COVID-19 Exposure Draft June 2020
Postponement Postponement of the Effective Dates of Certain Authoritative Guidance Exposure Draft Apr. 2020
Certain Component Unit Criteria Certain Component Unit Criteria, and Accounting and Financial Reporting for Internal Revenue Code Section 457 Deferred Compensation Plans Exposure Draft Mar. 2020
Disclosure Framework Communication Methods in General Purpose External Financial Reports That Contain Basic Financial Statements: Notes to Financial Statements Exposure Draft Feb. 2020
Implementation Guide Implementation Guidance Update—2020 Exposure Draft Nov. 2019
Secured Overnight Financing Rate Replacement of Interbank Offered Rates Exposure Draft Sept. 2019
Omnibus Omnibus 20XX Exposure Draft June 2019
Deferred Compensation Plans Internal Revenue Code Section 457 Deferred Compensation Plans That Meet the Definition of a Pension Plan and Supersession of GASB Statement 32 Exposure Draft June 2019
Public-Private and Public-Public Partnerships and Availability Payment Arrangements Public-Private and Public-Public Partnerships and Availability Payment Arrangements Exposure Draft June 2019
Subscription-Based Information Technology Arrangements Subscription-Based Information Technology Arrangements Exposure Draft May 2019
Implementation Guide Leases Implementation Guide Exposure Draft Feb. 2019
Fiduciary Activities Fiduciary Activities Implementation Guide Exposure Draft Dec. 2018
Implementation Guide Implementation Guidance Update—2019 Exposure Draft Nov. 2018
Conceptual Framework: Recognition Recognition of Elements of Financial Statements Preliminary Views Sept. 2018
Financial Reporting Reexamination Financial Reporting Model Improvements Preliminary Views Sept. 2018
Conduit Debt Obligations Conduit Debt Obligations Exposure Draft July 2018
Revenue and Expense Recognition Revenue and Expense Recognition Invitation to Comment Jan. 2018
Capitalization of  Interest Costs Accounting for Interest Cost during the Period of Construction Exposure Draft Nov. 2017
Implementation Guide Implementation Guide No. 201Y-X, Implementation Guidance Update 201Y Exposure Draft Nov. 2017
Equity Interests Accounting and Financial Reporting for Majority Equity Interests Exposure Draft Nov. 2017
OPEB Implementation Guide No. 201X-Z, Accounting and Financial Reporting for Postemployment Benefits Other Than Pensions (and Certain Issues Related to OPEB Plan Reporting) Exposure Draft June 2017
Certain Disclosures Related to Debt Certain Disclosures Related to Debt, Including Direct Borrowings and Direct Placements (amendment of GASB Statements No. 34, and No. 38 Exposure Draft June 2017
Implementation Guide Implementation Guide No. 201X-Y, Implementation Guidance Update—201X Exposure Draft Nov. 2016
Financial Reporting Financial Reporting Model Improvements—Governmental Funds Invitation to Comment Dec.  2016
OPEB Implementation Guide No. 201X-X, Financial Reporting for Postemployment Benefit Plans Other Than Pensions Exposure Draft Oct. 2016
Omnibus Omnibus 201X Exposure Draft Aug. 2016
Certain Debt Extinguishments Certain Debt Extinguishments Exposure Draft Aug. 2016
Leases Leases Exposure Draft Jan. 2016
Pension Issues Pension Issues Exposure Draft Dec. 2015
Certain Asset Retirement Obligations Certain Asset Retirement Obligations Exposure Draft Dec. 2015
Fiduciary Activities Fiduciary Activities Exposure Draft Dec. 2015
Pensions Accounting and Financial Reporting for Pensions through Certain Multiple-Employer Defined Benefit Pension Plans Exposure Draft Oct. 2015
Implementation Guide Implementation Guide No. 20XX-X, Implementation Guidance Update—20XX Exposure Draft Sept. 2015
Blending Requirements Blending Requirements for Certain Component Units Exposure Draft June 2015
External Investment Pools Accounting and Financial Reporting for Certain External Investment Pools Exposure Draft June 2015
Irrevocable Split Interest Agreements Accounting and Financial Reporting for Irrevocable Split Interest Agreements Exposure Draft June 2015
Leases Leases Preliminary Views Nov. 2014
Fiduciary Responsibilities Financial Reporting for Fiduciary Responsibilities Preliminary Views Nov. 2014
Tax Abatement Disclosures Tax Abatement Disclosures Exposure Draft Oct. 2014
OPEB Accounting and Financial Reporting for Postemployment Benefits Other Than Pensions Exposure Draft May 2014
OPEB Financial Reporting for Postemployment Benefit Plans Other Than Pension Plans Exposure Draft May 2014
OPEB Accounting and Financial Reporting for Pensions and Financial Reporting for Pension Plans That Are Not Administered through Trusts That Meet Specific Criteria, and Amendments to Certain Provisions of GASB Statements 67 and 68 Exposure Draft May 2014
Fair Value Fair Value Measurement and Application Exposure Draft May 2014
GAAP Hierarchy Implementation Guide No. 20xx-1 Exposure Draft December 2013
GAAP Hierarchy The Hierarchy of Generally Accepted Accounting Principles for State and Local Governments Exposure Draft December 2013
Financial Reporting Measurement Concepts for Assets and Liabilities and Fair Value Measurement and Application Plain-Language Supplement June 2013
Pensions Pension Transition for Contributions Made Subsequent to the Measurement Date—an amendment of GASB Statement No. 68 Exposure Draft July 2013
Conceptual Framework Measurement of Elements of Financial Statements Exposure Draft June 2013
Fair Value Measurement and Application Fair Value Measurement and Application Preliminary Views June 2013
Financial Guarantees Accounting and Financial Reporting for Nonexchange Financial Guarantee Transactions Exposure Draft June 2012
Government Combinations Government Combinations and Disposals of Government Operations Exposure Draft March 2012
Economic Condition Reporting Economic Condition Reporting: Financial Projections Preliminary Views November 2011
Practice Issues Technical Corrections—an amendment of GASB Statements No. 10
and 62
Exposure Draft October 2011
Financial Reporting Reporting Items Previously Recognized as Assets and Liabilities Exposure Draft
August 2011
Recognition of Elements in Financial Statements and Measurement Approaches Preliminary Views June 2011

Pensions Accounting and Financial Reporting for Pensions an amendment of GASB Statement No. 27 Exposure Draft June 2011
Financial Reporting for Pension Plans an amendment of GASB Statement No. 25 Exposure Draft June 2011
Pension Accounting and Financial Reporting Plain-Language Supplement Exposure Draft Supplement June 2011
Termination Provisions Derivative Instruments: Application of Hedge Accounting Termination Provisions—an amendment of GASB Statement No. 53  Exposure Draft February 2011
Statement of Net Position Financial Reporting of Deferred Outflows of Resources, Deferred Inflows of Resources, and Net Position  Exposure Draft November 2010
Service Concession Arrangements (formerly Public/Private Partnerships) Accounting and Financial Reporting for Service Concession Arrangements  Revised Exposure Draft June 2010
Postemployment Benefit Accounting and Financial Reporting Pension Accounting and Financial Reporting by Employers  Preliminary Views June 2010
The Financial Reporting Entity The Financial Reporting Entity, an amendment of GASB Statements No. 14 and No. 34  Exposure Draft March 2010
Codification of Pre-November 30, 1989 FASB and AICPA Pronouncements Codification of Accounting and Financial Reporting Guidance Contained in Pre-November 30, 1989 FASB and AICPA Pronouncements  Exposure Draft January 2010
 
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