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.
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- 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 - Proposed Suggested Guidelines for Voluntary Reporting, SEA Performance Information
(Comment Deadline: October 30, 2009)
(Proposal)
June 30, 2009
- Accounting and Financial Reporting for Service Concession Arrangements
(Comment Deadline: September 30, 2009)
(Exposure Draft)
June 30, 2009
- Financial Instruments Omnibus
(Comment Deadline: October 30, 2009)
(Exposure Draft)
June 30, 2009
- Pension Accounting and Financial Reporting
(Comment Deadline: July 31, 2009)
(Invitation to Comment)
March 31, 2009
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).
Order GASB Exposure Drafts Online