Comments to GASB

Comments on Postponement of the Effective Dates of Certain Authoritative Guidance

Comments on Exposure Draft relating to the Governmental Accounting Standard Board Proposed Statement on Replacement of Interbank Offered Rates

Comments on GASB’s Tentative Decision to Establish a One-Year Recognition Period under the Financial Reporting Model Re-Examination

Comments on Invitation to Comment: Exposure Draft relating to the Governmental Accounting Standard Board Proposed Statement on Public-Private and Public-Public Partnerships and Availability Payment Arrangements, Project No. 30-1

  • Comment, Dated September 13, 2019

Summary of GASB 87 - New Governmental Lease Accounting Standards

Comments on Invitation to Comment: Proposed Statement No. 3-30, Certain Disclosures Related to Debt, Including Direct Borrowings and Direct Placements

  • Comment, Dated September 14, 2017

Comments on Project No. 3-251, Financial Reporting Model Improvements – Governmental Funds

Proposed Changes to GASB Statements 25 and 27

Plain Language Supplement: Pension Accounting

Preliminary Views-Plain Language Supplement: Pension Accounting

Exposure Draft, Project 30: Service Concession Arrangements

Exposure Draft - Statements No. 14 and No. 34

Exposure Draft, The Financial Reporting Entity, amendment to Statements No. 14 and No. 34,

Project 34, Pension Accounting and Financial Reporting

White Paper Draft - GASB 45

Exposure Draft - Fund Balance Reporting

Exposure Draft - Concepts Statement No. 2

Position Paper on GASB and Its Importance to Municipal Credit Analysis

Exposure Draft - Derivative Instruments

Exposure Draft, Pollution Remediation

Letter re Infrastructure Reporting


Exposure Draft related to the Basic Financial Statements--and Management's Discussion and Analysis--for State and Local Governments