Documents for Public Comment

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  1. Revenue and Expense Recognition
    (Comment Deadline: April 27, 2018)

    (Invitation to Comment)
    January 23, 2018 (Cleared by Board)

  2. Accounting for Interest Cost during the Period of Construction
    (Comment Deadline: March 5, 2018)

    (Exposure Draft)
    November 20, 2017 (Approved by Board)

  3. Implementation Guide No. 201Y-X, Implementation Guidance Update—201Y
    (Comment Deadline: February 16, 2018)

    (Exposure Draft)
    November 20, 2017 (Cleared by Board)
  4. Accounting and Financial Reporting for Majority Equity Interests—an amendment of GASB Statement No. 14
    (Comment Deadline: January 19, 2018)

    (Exposure Draft)
    November 1, 2017 (Approved by the Board)
  5. Financial Reporting Model Improvements—Governmental Funds
    (Comment Deadline: March 31, 2017)
    (Invitation to Comment)
    December 7, 2016 (Cleared by the Board)