The User's Perspective—Summer 2013

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A Message from GASB Chairman David A. Vaudt
David A. Vaudt, who officially began his duties as chairman of the GASB in July 2013, shares some personal thoughts about his new role and discusses initial priorities, the importance of outreach and of engaging constituents in the Board’s process, and addresses other areas of interest for users.



GASB Proposes Measurement Concepts for Assets and Liabilities and Standards for Measuring, Applying, and Disclosing Fair Value
This article summarizes and explains at a high level the Exposure Draft on measurement concepts and the Preliminary Views on fair value as described in the plain-language supplement on the proposals. A variety of links offering additional resources are included at the end of the document.

Let your voice be heard …

View the September 5 webcast on the GASB’s measurement concepts and fair value proposals and submit your feedback
(Watch the webcast here)
Submit a comment on the Plain-Language Supplement, Measurement Concepts for Assets and Liabilities and Fair Value Measurement and Application
(Comment Deadline: September 30, 2013)
Let the GASB know who you are: Fill out the GASB visitors register and we will keep you up to date about what we are doing and on how you can participate in the process.