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Deloitte Comment Letters

GASB Proposals

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Exposure Draft, Public-Private and Public-Public Partnerships and Availability Payment ArrangementsProposed GASB Statement, Subscription-Based Information Technology ArrangementsProject No. 3-24 — Exposure Draft of Proposed Implementation Guide, LeasesProject No. 3-13 — Exposure Draft of a Proposed Implementation Guide, Fiduciary ActivitiesProject Nos. 3-25 and 3-20, Preliminary Views — Financial Reporting Model Improvements and Recognition of Elements of Financial StatementsProject 4-61 Invitation to Comment — Revenue and Expense RecognitionProject No. 3-25I — Invitation to Comment on Financial Reporting Model Improvements — Governmental FundsProject No. 3-24E — Exposure Draft of Proposed GASB Statement, "Leases"Project No. 34-1E — Exposure Draft of Proposed GASB Statement Accounting and Financial Reporting for Postemployment Benefits Other Than Pensions, and Project No. 34-1P — Exposure Draft of Proposed GASB Statement Financial Reporting for Postemployment Benefit Plans Other Than Pension PlansProject No. 34-1NTP — Exposure Draft of Proposed GASB Statement 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 68Project No. 26-5E — Exposure Draft of Proposed GASB Statement Fair Value Measurement and ApplicationProject No. 19-18 — Exposure Draft, Accounting and Financial Reporting for Nonexchange Financial Guarantee TransactionsProject No. 3-17 — Exposure Draft of Proposed GASB Statement, Government Combinations and Disposals of Government OperationsProject No. 13-3 — Preliminary Views, Economic Condition Reporting: Financial Projections Project No. 34-E — Exposure Draft, Accounting and Financial Reporting for Pensions and Project No. 34-P — Exposure Draft, Financial Reporting for Pension PlansProject No. 25-18 — Exposure Draft of Proposed GASB Statement, Derivative Instruments: Application of Hedge Accounting Termination Provisions — an Amendment of GASB Statement No. 53Project No. 34 — Preliminary Views, Pension Accounting and Financial Reporting by EmployersProposed Statement of the Governmental Accounting Standards Board — Accounting and Financial Reporting for Derivative InstrumentsProposed Statement of the Governmental Accounting Standards Board, Pension Disclosures — an amendment of GASB Statements No. 25 and No. 27Preliminary Views of the Governmental Accounting Standards Board — Accounting and Financial Reporting for DerivativesProposed Statement of the Governmental Accounting Standards Board — Accounting and Financial Reporting for Pollution Remediation ObligationsProposed Statement of the Governmental Accounting Standards Board — Sales and Pledges of Receivables and Future RevenuesProposed GASB Technical Bulletin, Accounting and Financial Reporting by Employers and OPEB Plans for Payments From the Federal Government Pursuant to the Provisions of Medicare Part DProposed Statement of the Governmental Accounting Standards Board — Net Assets Restricted by Enabling Legislation, an amendment of GASB Statements No. 34 and No. 44