Documents for Public Comment
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."
- 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)
June 28, 2017 (Approved by the Board)
- 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)
June 29, 2017 (Approved by the Board)
- Financial Reporting Model Improvements—Governmental Funds
(Comment Deadline: March 31, 2017)
(Invitation to Comment)
December 7, 2016 (Approved by the Board)