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.
GASB releases exposure drafts on transferring accounting and financial reporting guidance
FASB staff has analyzed those issues and expects to bring them to FASB's board in January 2007, enabling each board to issue due Exposure Drafts or final Statements (FASB-only) later this year.
FEI CEO's 2007 Top 10 Financial Reporting Challenges
Monk: It's important that practitioners share with us their thoughts on ASB exposure drafts.
The new world of auditing standards: a conversation with the ASB
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.
IAASB works to clarify international standards
The comment period for both of the exposure drafts expires Dec.
AICPA issues two ethics exposure drafts
The Financial Accounting Standards Board has issued three Exposure Drafts on which it is seeking comments.
FASB issues three exposure drafts
The comment period for both exposure drafts concludes February 28.
GASB issues two exposure drafts. (News Briefs)
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.
Auditor-client dependence in the development of new accounting standards in Canada
The ASB released Exposure Drafts on some of these issues on February 15, 2002, with a comment period deadline of April 1, 2002.
ASB plans for 2002. (Industry and Institute News)
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.
Tax Executive Committee exposes proposed statements on standards for tax services
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.
GASB Proposes Major Improvements for Pension Reporting
More than 300 non-current AICPA exposure drafts from 1977 are now posted, with more to come.
AICPA Library can help members locate information quickly, easily
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