Exposure Documents


The full text of the GASB’s proposed standards is available to download below. Subscribers to The GASB Subscription receive special email notifications about proposals immediately upon their release.

Copyright Notice for GASB Documents Listed Below
Copyright © by Governmental Accounting Standards Board. All rights reserved. Permission is granted to make copies of this work provided that such copies are for personal or intraorganizational use only and are not sold or disseminated and provided further that each copy bears the following credit line: "Copyright © by Governmental Accounting Standards Board. All rights reserved. Used by permission."

Download the entire document by clicking on the appropriate link. The documents posted for downloading at this site are in PDF format. (Adobe Acrobat Reader required).

  1. Proposed Suggested Guidelines for Voluntary Reporting, SEA Performance Information
    (Comment Deadline: October 30, 2009)
    (Proposal)
    June 30, 2009
  2. Accounting and Financial Reporting for Service Concession Arrangements
    (Comment Deadline: September 30, 2009)
    (Exposure Draft)
    June 30, 2009
  3. Financial Instruments Omnibus
    (Comment Deadline: October 30, 2009)
    (Exposure Draft)
    June 30, 2009
  4. Accounting and Financial Reporting for Chapter 9 Bankruptcies
    (Comment Deadline: August 28, 2009)
    (Exposure Draft)
    June 26, 2009
  5. OPEB Measurements by Agent Employers and Agent Multiple-Employer Plans
    (Comment Deadline: August 28, 2009)
    (Exposure Draft)
    June 26, 2009
  6. Pension Accounting and Financial Reporting
    (Comment Deadline: July 31, 2009)
    (Invitation to Comment)
    March 31, 2009

Order GASB Exposure Drafts Online