Project Update:
Financial Reporting Model

Upcoming Financial Reporting Model Events

GASB is offering resources for learning more about the Board’s recent Exposure Draft, Financial Reporting Model Improvements, prior to the February 26, 2021 comment deadline, and providing several opportunities to share your views thereafter.


This series of IN FOCUS webinars will be offered under the following schedule:
For Financial Statement Users
  • November 20, 2020, 2:00–3:00 p.m. ET 
For Preparers and Auditors
  • December 15, 2020, 2:00–4:00 p.m. ET. 
Participants in the live webinars will have the opportunity to ask questions and are eligible for 1 or 2 hours of continuing professional education (CPE) per webinar depending on the length of the event. Recordings of the webinars will be available on the GASB website after they have taken place.

Videos to Highlight Key Project Areas

The GASB is offering a series of short videos on the Exposure Draft highlighting key aspects of the document. Videos will be available in the coming weeks and months leading up to the comment deadline.


Public Hearings and User Forums

Public hearings are tentatively scheduled as follows:
  • March 23, 2021, in Boise, ID (in conjunction with the annual conference of the National Association of State Comptrollers)
  • March 30–31, 2021, in Atlanta, GA
  • April 8, 2021, in New York, NY
  • April 13–14, 2021, in Chicago, IL
  • April 20–21, 2021, in San Francisco, CA.
User forums are tentatively scheduled as follows:
  • April 9, 2021, in New York, NY
  • April 15, 2021, in Chicago, IL.
As previously noted, the deadline for written notice of intent to participate in the public hearings and user forums is February 26, 2021. Additional information on how to express interest is available in the opening pages of the Exposure Draft.

For more on the Financial Reporting Model project, visit the GASB website at