NEWS RELEASE 11/01/12

FASB Extends Invitation to Comment on Private Company Decision-Making Framework Staff Paper to November 9

Norwalk, CT, November 1, 2012—The Financial Accounting Standards Board (FASB) today announced that it would extend the deadline for comment on a staff paper that outlines an approach for deciding whether and when to modify U.S. Generally Accepted Accounting Principles (GAAP) for private companies. Stakeholders now can provide written comments on the staff paper, Private Company Decision-Making Framework: A Framework for Evaluating Financial Accounting and Reporting Guidance for Private Companies, until November 9, 2012.

FASB Chairman Leslie F. Seidman stated:

"We realize that a substantial number of our private company stakeholders were affected by Hurricane Sandy and may have been prevented from meeting the original deadline. These stakeholders are encouraged to submit their written comments as soon as possible, but no later than November 9, 2012. This will give everyone an opportunity to communicate their views, while providing the staff sufficient time to present its findings for deliberation by the Private Company Council (PCC) and the FASB at the PCC's first public meeting on December 6."

Written comments may be submitted using the FASB's convenient electronic feedback form. Stakeholders can also provide their comments in the form of a written letter by submitting their comments via email to director@fasb.org, File Reference No. 2012-230. Those without email should send their written comments to "Technical Director, File Reference No. 2012-230, FASB, 401 Merritt 7, PO Box 5116, Norwalk, CT 06856-5116."

The Invitation to Comment, and additional project information, is available at www.fasb.org.