GASB Comment Letter Archive
Comment letters to the GASB are prepared by members of the AICPA's State and Local Government Expert Panel and reviewed by representatives of the Financial Reporting Executive Committee.
Letters to GASB
2016
- December 23, 2016 comment letter on GASB’s Exposure Draft, Implementation Guide No. 201X-X, Financial Reporting for Postemployment Benefit Plans Other Than Pension Plans
- November 21, 2016, comment letter on GASB
- November 14, 2016, comment letter on GASB
- October 24, 2016, comment letter on GASB
- July 12, 2016, comment letter on GASB’s Exposure Draft, Leases
- April 13, 2016, comment letter on GASB’s Exposure Draft, Fiduciary Activities
- March 31, 2016, comment letter on GASB’s Exposure Draft, Certain Asset Retirement Obligations
- February 2, 2016, comment letter on GASB’s Exposure Draft, Pension Issues
2015
- December 10, 2015, comment letter on GASB’s Exposure Draft, Implementation Guide No. 20XX‐X, Implementation Guidance Update ‐ 20XX
- November 18, 2015, comment letter on GASB’s Exposure Draft, Accounting and Financial Reporting for Irrevocable Split‐Interest Agreements
- October 6, 2015, comment letter on GASB’s Exposure Draft, Blending Requirements for Certain Component Units
- April 6, 2015, comment letter on GASB’s Preliminary Views document, Financial Reporting for Fiduciary Responsibilities
- March 19, 2015, comment letter on GASB’s Preliminary Views document, Leases
- January 29, 2015, comment letter on GASB’s Exposure Draft, Tax Abatement Disclosures
- January 28, 2015, comment letter of GASB’s Exposure Draft, Proposed Implementation Guide of the Governmental Accounting Standards Board, Implementation Guide No. 20XX-1
2014
- December 31, 2014, comment letter on GASB’s Exposure Draft, The Hierarchy of Generally Accepted Accounting Principles for State and Local Governments
- September 23, 2014, comment letter on GASB’s Exposure Draft, Accounting and Financial Reporting for Postemployment Benefits Other Than Pensions and Financial Reporting for Postemployment Benefit Plans Other Than Pension Plans
- September 23, 2014, comment letter on GASB’s Exposure Draft, Accounting and Financial Reporting for Pensions and Financial Reporting for Pension Plans That Are Not Administered through Trusts that Meet Specified Criteria, and Amendments to Certain Provisions of GASB Statements 67 and 68
- August 15, 2014, comment letter on GASB’s Exposure Draft, Fair Value Measurement and Application
- September 30, 2013, comment letter on GASB’s Preliminary Views Fair Value Measurement and Application
- September 25, 2013, comment letter on GASB’s Exposure Draft Measurement of Elements of Financial Statements
- September 27, 2012, comment letter on GASB’s Exposure Draft Accounting and Financial Reporting for Nonexchange Financial Guarantee Transactions
- June 18, 2012, comment letter on GASB's Exposure Draft Government Combinations and Disposals of Government Operations
- March 16, 2012, comment letter on GASB's Preliminary Views, Economic Condition Reporting: Financial Projections
- November 28, 2011, comment letter on GASB’s Exposure Draft Reporting Items Previously Recognized as Assets and Liabilities
- September 22, 2011, comment letter on GASB’s Exposure Drafts Accounting and Financial Reporting for Pensions an amendment of GASB Statement No. 27 and Financial Reporting for Pension Plans an amendment of GASB Statement No. 25
- September 22, 2011, comment letter on GASB’s Preliminary Views Recognition of Elements of Financial Statements and Measurement Approaches
- March 11, 2011, comment letter on GASB's Exposure Draft Financial Reporting of Deferred Outflows of Resources, Deferred Inflows of Resources, and Net Position
- AICPA's October 4, 2010 comment letter on GASB's Preliminary Views, Pension Accounting and Financial Reporting by Employers
- AICPA's August 20, 2010 comment letter on GASB's Exposure Draft on Codification of Accounting and Financial Reporting Guidance Contained in the Pre-November 30, 1989 FASB and AICPA Pronouncements
- AICPA’s July 20, 2010 comment letter on GASB’s exposure draft on The Financial Reporting Entity an Amendment of GASB Statements No. 14 and 34
- AICPA’s November 30, 2009 comment letter on the GASB's Financial Instruments Omnibus Exposure Draft
- October 7, 2009 AICPA comment letter on the GASB's Accounting and Financial Reporting for Service Concession Arrangements Exposure Draft
- August 12, 2009 comment letter on GASB Invitation to Comment (ITC), Pension Accounting and Financial Reporting
- November 11, 2008 AICPA comment letter on GASB's ED on Codification of Accounting and Financial Reporting Guidance Contained in the AICPA Statements on Auditing Standards and The Hierarchy of Generally Accepted Accounting Principles for State and Local Governments
- January 15, 2008 AICPA comment letter on GASB's ED Accounting and Financial Reporting for Derivative Instruments
