Where links are provided below, recently issued Exposure Drafts may be downloaded at no charge. During the comment period, you may receive one printed copy at no charge. Order below or call the GASB Order Department at 1-800-748-0659. |
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| GASB Exposure Draft No. E-73 OPEB Measurements by Agent Employers and Agent Multiple-Employer Plans (June 2009) |
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| GASB Exposure Draft No. E-72 Accounting and Financial Reporting for Chapter 9 Bankruptcies (June 2009) |
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| GASB Exposure Draft No. E-71 The Hierarchy of Generally Accepted Accounting Principles for State and Local Governments (August 2008) |
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| GASB Exposure Draft No. E-70 Codification of Accounting and Financial Reporting Guidance Contained in the AICPA Statements on Auditing Standards (August 2008) |
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| GASB Exposure Draft No. E-69 Service Efforts and Accomplishments Reporting—an amendment of GASB Concepts Statement No. 2 (April 2008) |
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| GASB Exposure Draft No. E-68 Fund Balance Reporting and Governmental Fund Type Definitions (February 2008) |
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| GASB Exposure Draft No. E-67S Plain-Language Supplement, Accounting and Financial Reporting for Derivative Instruments (June 2007) |
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| GASB Exposure Draft No. E-67 Accounting and Financial Reporting for Derivative Instruments (June 2007) |
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| GASB Exposure Draft No. E-66 Land and Other Real Estate Held as Investments by Endowments (March 2007) |
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| GASB Exposure Draft No. E-65 Accounting and Financial Reporting for Intangible Assets (December 2006) |
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| GASB Exposure Draft No. E-64 Pension Disclosures (December 2006) |
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| GASB Exposure Draft No. E-63 Elements of Financial Statements (August 2006) |
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| GASB Exposure Draft No. E-62 Accounting and Financial Reporting for Pollution Remediation Obligations (January 2006) |
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| GASB Exposure Draft No. E-61 Sales and Pledges of Receivables and Future Revenues (September 2005) |
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| GASB Exposure Draft No. E-60 Accounting for Termination Benefits (December 2004) |
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| GASB Exposure Draft No. E-59 Net Assets Restricted by Enabling Legislation—an amendment of GASB Statements No. 34 and No. 44 (June 2004) |
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| GASB Exposure Draft No. E-58 Communication Methods (June 2004) |
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| GASB Revised Exposure Draft No. E-57 Accounting and Financial Reporting by Employers for Postemployment Benefits Other Than Pensions (January 2004) |
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| GASB Exposure Draft No. E-56 Economic Condition Reporting: The Statistical Section—an amendment of NCGA Statement 1 (September 2003) |
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| GASB Exposure Draft No. E-55 Financial Reporting for Postemployment Benefit Plans Other Than Pension Plans (February 2003) |
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| GASB Exposure Draft No. E-54 Accounting and Financial Reporting by Employers for Postemployment Benefits Other Than Pensions (February 2003) |
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| GASB Exposure Draft No. E-53 Accounting and Financial Reporting for Impairment of Capital Assets and for Insurance Recoveries (December 2002) |
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| GASB Exposure Draft No. E-52 Budgetary Comparison Schedules—Perspective Differences—an amendment of GASB Statement No. 34 (December 2002) |
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| GASB Exposure Draft No. E-51 Deposit and Investment Risk Disclosures—an amendment of GASB Statement No. 3 (June 2002) |
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| GASB Exposure Draft No. E-50 The Financial Reporting Entity-Affiliated Organizations—an amendment of GASB Statement No. 14 (July 2001) |
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| GASB Exposure Draft No. E-49 Basic Financial Statements—and Management's Discussion and Analysis—for State and Local Governments: Omnibus—an amendment of GASB Statements No. 21 and No. 34 (December 2000) |
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| GASB Exposure Draft No. E-48S Plain-Language Supplement, Certain Financial Statement Note Disclosures (June 2000) |
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| GASB Exposure Draft No. E-48 Certain Financial Statement Note Disclosures (June 2000) |
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| GASB Exposure Draft No. E-47 Recipient Reporting for Certain Shared Nonexchange Revenues—an amendment of GASB Statement No. 33 (November 1999) |
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| GASB Exposure Draft No. E-46 Recognition and Measurement of Certain Liabilities and Expenditures in Governmental Fund Financial Statements—an interpretation of NCGA Statements 1, 4, and 5; NCGA Interpretation 8; and GASB Statements No. 10, 16, and 18 (June 1999) |
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| GASB Exposure Draft No. E-45 Revised, Basic Financial Statements—and Management's Discussion and Analysis—for Public Colleges and Universities—an amendment of GASB Statement No. 34 (June 1999) |
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| GASB Exposure Draft No. E-44 Accounting and Financial Reporting for Internal Revenue Code Section 457 Deferred Compensation Plans"—a rescission of GASB Statement No. 2 and an amendment of GASB Statement No. 31 (June 1997) |
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| GASB Exposure Draft No. E-43 Property Tax Revenue Recognition in Government Funds—an interpretation of NCGA Statement 1 and an amendment of NCGA Interpretation 3 (May 1997) |
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| GASB Exposure Draft No. E-42 Basic Financial Statements—and Management's Discussion and Analysis—for Public Colleges and Universities (April 1997) |
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| GASB Exposure Draft No. E-41 Accounting and Financial Reporting for Nonexchange Transactions (March 1997) |
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| GASB Exposure Draft No. E-39 Accounting and Financial Reporting for Certain Investments and for External Investment Pools (March 1996) |
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| GASB Exposure Draft No. E-38 Financial Reporting for Reverse Repurchase Agreements—an interpretation of GASB Statement No. 3 (August 1995) |
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| GASB Exposure Draft No. E-37 Risk Financing Omnibus Statement—an amendment of GASB Statement No. 10 (August 1995) |
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| GASB Exposure Draft No. E-36 Accounting and Financial Reporting for Capitalization Contributions to Public Entity Risk Pools—an interpretation of GASB Statements No. 10 and 14 (August 1995) |
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| GASB Exposure Draft No. E-35 The Use of Not-for-Profit Accounting and Financial Reporting Principles by Governmental Entities (March 1995) |
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| GASB Exposure Draft No. E-34 Disclosure of Conduit Debt Obligations (February 1995) |
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| GASB Exposure Draft No. E-33 The Financial Reporting Entity—Affiliated Organizations (December 1994) |
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| GASB Exposure Draft No. E-32 Accounting and Financial Reporting for Securities Lending Transactions (December 1994) |
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| GASB Exposure Draft No. E-31 Financial Reporting for Postemployment Healthcare Plans Administered by Defined Benefit Pension Plans (February 1994) |
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| GASB Exposure Draft No. E-30 Financial Reporting for Defined Benefit Pension Plans and Note Disclosures for Defined Contribution Plans (February 1994) |
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| GASB Exposure Draft No. E-28 Accounting and Financial Reporting for Certain Grants and Other Financial Assistance (January 1994) |
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| GASB Exposure Draft No. E-27 Service Efforts and Accomplishments Reporting (concepts) (September 1993) |
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| GASB Exposure Draft No. E-26 Accounting for Taxpayer-Assessed Tax Revenues in Governmental Funds (July 1993) |
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| GASB Exposure Draft No. E-25 Accounting and Financial Reporting for Refundings of Debt Reported by Proprietary Activities (June 1993) |
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| GASB Exposure Draft No. E-24 Accounting for Escheat Property (May 1993) |
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| GASB Exposure Draft No. E-23 Governmental College and University Omnibus Statement—an amendment of GASB Statements No. 10 and 15 (April 1993) |
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| GASB Exposure Draft No. E-22 Accounting and Financial Reporting for Proprietary Funds and Other Governmental Entities That Use Proprietary Fund Accounting (April 1993) |
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| GASB Exposure Draft No. E-21 Measurement Focus and Basis of Accounting—Governmental Fund Operating Statements: Amendment of the Effective Dates of GASB Statement No. 11 and Related Statements (December 1992) |
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| GASB Exposure Draft No. E-20 Accounting for Municipal Solid Waste Landfill Closure and Postclosure Care Costs (June 1992) |
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| GASB Exposure Draft No. E-19 Accounting for Compensated Absences (December 1991) |
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| GASB Exposure Draft No. E-18 Governmental College and University Accounting and Financial Reporting Models (April 1991) |
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| GASB Exposure Draft No. E-17 The Financial Reporting Entity (March 1990) |
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| GASB Exposure Draft No. E-16 Accounting for Pensions by State and Local Governmental Employers (January 1990) |
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| GASB Exposure Draft No. E-15 Accounting for Operating Leases with Scheduled Rent Increases (November 1989) |
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| GASB Exposure Draft No. E-14 Disclosure of Information on Postemployment Benefits Other Than Pensions by State and Local Governmental Employers (November 1989) |
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| GASB Exposure Draft No. E-13 Revised, Measurement Focus and Basis of Accounting—Governmental Fund Operating Statements (August 1989) |
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| GASB Exposure Draft No. E-12 Accounting and Financial Reporting for Risk Financing and Related Insurance Issues (December 1988) |
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| GASB Exposure Draft No. E-11 Reporting Cash Flows of Proprietary and Nonexpendable Trust Funds and Governmental Entities That Use Proprietary Fund Accounting (November 1988) |
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| GASB Exposure Draft No. E-10 Measurement Focus and Basis of Accounting—Governmental Funds (December 1987) |
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| GASB Exposure Draft No. E-9 Applicability of FASB Statement No. 93 Recognition of Depreciation by Not-for-Profit Organizations to Certain State and Local Governmental Entities (August 1987) |
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| GASB Exposure Draft No. E-8 Revised, Objectives of Financial Reporting (October 1986) |
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| GASB Exposure Draft No. E-7 Accounting and Financial Reporting for Special Assessments (July 1986) |
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| GASB Exposure Draft No. E-6 Advance Refundings Resulting in Defeasance of Debt—an interpretation of NCGA Interpretation 9 (June 1986) |
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| GASB Exposure Draft No. E-5 Applicability of FASB Statement No. 87,Employers' Accounting for Pensions, to State and Local Governmental Employers (May 1986) |
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| GASB Exposure Draft No. E-4 Objectives of Financial Reporting (January 1986) |
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| GASB Exposure Draft No. E-3 Financial Reporting of Deferred Compensation Plans Adopted under the Provisions of Internal Revenue Code Section 457 for State and Local Government Employees (September 1985) |
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| GASB Exposure Draft No. E-2 Disclosure of Defined Benefit Pension Information for Public Employee Retirement Systems and State and Local Governmental Employers (August 1985) |
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| GASB Exposure Draft No. E-1 Accounting and Financial Reporting for Deposits with Financial Institutions, Investments (including Repurchase Agreements), and Reverse Repurchase Agreements (June 1985) |
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