Documents for Public Comment

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.

Providing Written Comments

Any individual or organization that wishes to provide written comments on GASB documents for public comment is encouraged to do so by following the instructions provided in the Request for Written Comments section of each of the downloadable documents listed below. Comments should not be submitted directly through the website.

Copyright Notice for GASB Documents Listed Below

Copyright © by Financial Accounting Foundation. 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 Financial Accounting Foundation. 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. Implementation Guide No. 201X-Z, Accounting and Financial Reporting for Postemployment Benefits Other Than Pensions (and Certain Issues Related to OPEB Plan Reporting)
    (Comment Deadline: September 25, 2017)
    (Exposure Draft)
    June 28, 2017 (Approved by the Board)
  2. Certain Disclosures Related to Debt, including Direct Borrowings and Direct Placements—an amendment of GASB Statements No. 34 and No. 38
    (Comment Deadline: September 15, 2017)
    (Exposure Draft)
    June 29, 2017 (Approved by the Board)
  3. Financial Reporting Model Improvements—Governmental Funds
    (Comment Deadline: March 31, 2017)
    (Invitation to Comment)
    December 7, 2016 (Approved by the Board)