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GASB Update

FGFOA Response Letters to GASB Exposure Drafts

The Technical Resource Committee and the Board of Directors are active in responding to GASB Exposure Drafts.

  • Project No. 3-43P Infrastructure Assets
  • FGFOA Project No. 32-2 Subsequent Events
  • Project No. 24-16h Implementation Guidance Update – 2025
  • Project No. 24-16g-s – Additional Proposal for Implementation Guidance Update03-01-2023
  • Implementation Guidance Update – 202312-15-2022
  • Project No. 3-41 Certain Risk Disclosures 09-16-2022
  • Project No. 3-34 – Communication Methods in General Purpose External Financial Reports That
    Contain Basic Financial Statements- Notes to Financial Statements 10-25-2021
  • Project No. 37-1, Omnibus 20XX 09-15-2021
  • Project No. 32-1, Accounting Changes and Error Corrections 08-31-2021
  • Project No. 4-7 Compensated Absences 6.4.2021
  • Project No. 3-25, Financial Reporting Model Improvements 02-26-2021
  • Project No. 4-6P, Revenue and Expense Recognition  02-26-2021
  • Project No. 3-20, Recognition of Elements of Financial Statements 02-26-2021
  • Project No. 24-16f, Implementation Guidance Update 02-15-2021
  • Project No. 3-40 Proposed GASB Technical Bulletin No. 2020a 06-23-2020
  • Project No. 3-38, IRC Code 457 Plans  04-07-2020
  • Project No. 3-34, Communication Methods 04-07-2020
  • Project No. 24-16e, Implementation Guidance Update 01-21-2020
  • Project No. 26-8, Replacement of Interbank Offered Rates 11-25-2019
  • Project No. 30-1, Public Private Partnerships 09-01-2019
  • Project No. 37-1, Omnibus 20xx 09-01-2019
  • Project No. 3-33, IRC Code 457 Plans 09-01-2019
  • Project No. 38, SBITA, 07-19-2019
  • Response to Project 3-24 Implementation Guide 4-23-2019
  • Response to ED IG Fiduciary Activities Project No. 3-13 2-20-2019
  • FGFOA Response to ED on Imp Guidance Update–2019 Project 24-16d 1-18-2019
  • Response to PV on Financial Reporting Model Improvements (Project No. 3-25) 2-14-2019
  • Response to PV on Recognition of Elements of Financial Statements
  • Project No. 26-6 – October 24, 2018
  • Project No. 4-6I – April 10, 2018
  • Project No. 36 – December 19, 2017
  • 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
  • Project No. 3-29E -August 26, 2015
  • Project No. 19-20E – January 20, 2015
  • Project No. 33-1E – December 18, 2015
  • 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