Exposure Draft

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Exposure Draft

A version of a document released internally and opened for discussion before the final document is published.
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The Governmental Accounting Standards Board is seeking comments on two new exposure drafts that set forth proposals to transfer accounting and financial reporting guidance currently contained in the AICPA's auditing literature into the GASB's accounting and financial reporting literature for state and local governments.
Monk: It's important that practitioners share with us their thoughts on ASB exposure drafts.
As part of its program to improve the clarity of international standards, the International Auditing and Assurance Standards Board (IAASB) of the International Federation of Accountants (IFAC) has issued exposure drafts (EDs) of four proposed standards in a new drafting style.
The comment period for both of the exposure drafts expires Dec.
The Financial Accounting Standards Board has issued three Exposure Drafts on which it is seeking comments.
The comment period for both exposure drafts concludes February 28.
Using responses to the ten accounting exposure drafts receiving the highest public responses, the active role of Big Eight (now Big Five) firms is underscored.
The ASB released Exposure Drafts on some of these issues on February 15, 2002, with a comment period deadline of April 1, 2002.
A The FASB has issued two different exposure drafts, the first in 1995 and a revision in 1999.
Written comments on the exposure drafts will become part of the public record of the AICPA and will be available for public inspection at the AICPA library after July 18, 2000, for one year.
The Governmental Accounting Standards Board (GASB) has issued two Exposure Drafts proposing improvements to financial reporting of pensions by state and local governments: Accounting and Financial Reporting for Pensions and Financial Reporting for Pension Plans.
More than 300 non-current AICPA exposure drafts from 1977 are now posted, with more to come.