GASB Updates

FGFOA Response Letters to GASB Exposure Drafts
The Technical Resource Committee and the Board of Directors are active in responding to GASB Exposure Drafts.  Click on the most recent responses below:

Project No. 34-1E - December 2016 
Project No. 3-24E ED Leases - May 25, 2016 
March 2016 Response Letter 
Project No. 3-27E - March 16, 2016 
Project No. 34-E - January 27, 2016
Project No. 24-16ED - November 30, 2015
Project No. 34-3E - November 13, 2015 
Project No. 3-28E - September 28, 2015
Project #3-26E - Accounting and Financial Reporting for Irrevocable Split-Interest Agreements - September 15, 2015

Project No. 3-29E -  August 26, 2015

Project No. 19-20E - January 20, 2015 
Project No. 33-1ED - December 18, 2014 
Project No. 34-1E - August 25, 2014
Project No. 34-1NTP - August 25, 2014
Project No. 34-1P - August 25, 2014
Project No. 26-5E - August 15, 2014
June 15, 2012 - Government Combinations and Disposals of Government Operations No. 3-17
March 6, 2012 - Economic Condition Reporting: Financial Projections
December 12, 2011 - Technical Corrections-an admendment of GASB Statements No. 10 and No. 62
November 17, 2011 - Reporting Items Previously Recognized as Assets and Liabilities "ED"
October 14, 2011 - Accounting and Financial Reporting for Pensions an amendment of GASB Statement No. 27
September 29, 2011 - Preliminary Review- Elements and Measurements
September 29, 2011 - GASB P - 34
February 24, 2011 - Financial Reporting of Deferred Outflows of Resources
September 10, 2010 - Pension Accounting and Financial Reporting by Employers
July 2, 2010 - Codification of Accounting and Financial Reporting Guidance Contained in Pre-
June 16, 2010 - The Financial reporting Entity, and amendment of GASB Statements No. 14 and No. 34
July 22, 2010 FASB and AICPA Pronouncements
August 6, 2010 - Accounting and Financial Reporting for Service Concession Arrangements
July 30, 2009 - Pension Accounting and Financial Reporting
October 29, 2008 - SEA Performance Information
October 29, 2008 - Codification of Accounting and Financial Reporting
October 29, 2008 - Hierarchy of Generally Accepted Accounting Principles 
September 30, 2008 - Determining ARC Adjustment for For Postemployment Benefits 
June 28, 2008 - Service Efforts and Accomplishments Reporting—an amendment of Concepts Statement No. 2.
June 28, 2008 - Fund Balance Reporting and Governmental Fund Type Definitions
October 12, 2007 - Accounting and Financial Reporting for Derivative Instruments 
January 30, 2007 - Fund Balance Reporting and Governmental Fund Type Definitions
 
Response to Moody's Investor Service:
October 1, 2012 - Request for Comment: Adjustments to US State and Local Government Reported Pension Data
 
Response to Auditor General Rule Changes:
August 2, 2011 - Chapter 10.550, Local Governmental Entity Audits, and Chapter 10.650, Florida Single Audit Act Audits Nonprofit and For-Profit Organizations