Online Comment Letters

A vital part of the GASB’s mission statement provides that the Board will "carefully weigh the views of its constituents so that standards and concepts will meet the accountability and decision-making needs of the users of governmental financial reports and gain general acceptance among state and local government preparers and auditors of financial reports…" Due process allows the Board to accomplish this goal through a variety of avenues, including public hearings, user forums, task forces, and focus groups. However, the primary means by which the Board solicits feedback on its proposals is through a request for written comments.

Comment letters, which are received from constituents in response to due process documents released for public comment, become a part of a project's public record. They are an important source of information regarding constituents' views and experiences related to issues raised in a due process document. Comment letters are posted to the GASB website shortly after they are received and may be accessed both through the individual project page or through the Comment Letters menu item under the Projects tab.

Questions about comment letters should be directed to: pawaterbury@gasb.org


Select Document Title for List of Letters
Project Document Title Type of Document Issue Date
OPEB Accounting and Financial Reporting for Postemployment Benefits Other Than Pensions Exposure Draft May 2014
OPEB Financial Reporting for Postemployment Benefit Plans Other Than Pension Plans Exposure Draft May 2014
OPEB Accounting and Financial Reporting for Pensions and Financial Reporting for Pension Plans That Are Not Administered through Trusts That Meet Specific Criteria, and Amendments to Certain Provisions of GASB Statements 67 and 68 Exposure Draft May 2014
Fair Value Fair Value Measurement and Application Exposure Draft May 2014
GAAP Hierarchy Implementation Guide No. 20xx-1 Exposure Draft December 2013
GAAP Hierarchy The Hierarchy of Generally Accepted Accounting Principles for State and Local Governments Exposure Draft December 2013
Financial Reporting Measurement Concepts for Assets and Liabilities and Fair Value Measurement and Application Plain-Language Supplement June 2013
Pensions Pension Transition for Contributions Made Subsequent to the Measurement Date—an amendment of GASB Statement No. 68 Exposure Draft July 2013
Conceptual Framework Measurement of Elements of Financial Statements Exposure Draft June 2013
Fair Value Measurement and Application Fair Value Measurement and Application Preliminary Views June 2013
Financial Guarantees Accounting and Financial Reporting for Nonexchange Financial Guarantee Transactions Exposure Draft June 2012
Government Combinations Government Combinations and Disposals of Government Operations Exposure Draft March 2012
Economic Condition Reporting Economic Condition Reporting: Financial Projections Preliminary Views November 2011
Practice Issues Technical Corrections—an amendment of GASB Statements No. 10
and 62
Exposure Draft October 2011
Financial Reporting Reporting Items Previously Recognized as Assets and Liabilities Exposure Draft
August 2011
Recognition of Elements in Financial Statements and Measurement Approaches Preliminary Views June 2011
Pensions Accounting and Financial Reporting for Pensions an amendment of GASB Statement No. 27 Exposure Draft June 2011
Financial Reporting for Pension Plans an amendment of GASB Statement No. 25 Exposure Draft June 2011
Pension Accounting and Financial Reporting Plain-Language Supplement Exposure Draft Supplement June 2011
Termination Provisions Derivative Instruments: Application of Hedge Accounting Termination Provisions—an amendment of GASB Statement No. 53  Exposure Draft February 2011
Statement of Net Position Financial Reporting of Deferred Outflows of Resources, Deferred Inflows of Resources, and Net Position  Exposure Draft November 2010
Service Concession Arrangements (formerly Public/Private Partnerships) Accounting and Financial Reporting for Service Concession Arrangements  Revised Exposure Draft June 2010
Postemployment Benefit Accounting and Financial Reporting Pension Accounting and Financial Reporting by Employers  Preliminary Views June 2010
The Financial Reporting Entity The Financial Reporting Entity, an amendment of GASB Statements No. 14 and No. 34  Exposure Draft March 2010
Codification of Pre-November 30, 1989 FASB and AICPA Pronouncements Codification of Accounting and Financial Reporting Guidance Contained in Pre-November 30, 1989 FASB and AICPA Pronouncements  Exposure Draft January 2010