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Comment deadlines

Title Description Start Date
GASB proposal on public-private and public-public partnership arrangements On June 13, 2019, the GASB has issued an exposure draft (ED), “Public-Private and Public-Public Partnerships and Availability Payment Arrangements.” Comments on the ED are due by September 13, 2019. Sep 13, 2019
FASB proposal to delay certain effective dates On August 15, 2019, the FASB issued proposed ASU, "Effective Dates," which would give private companies, not-for-profit entities, and certain small public companies additional time to implement the Board’s standards on CECL, hedging, and leases. Comments on the proposed ASU are due by September 16, 2019. Sep 16, 2019
AICPA proposed SAS on audit evidence The AICPA has issued a proposed Statement on Auditing Standards (SAS), “Audit Evidence.” Comments on the proposed SAS are due by September 18, 2019. Sep 19, 2019
AICPA proposed SSARS on materiality in a review of financial statements, adverse conclusions, and special purpose framework The AICPA’s Accounting and Review Services Committee has issued a proposed Statement on Standards for Accounting and Review Services (SSARS), “Materiality in a Review of Financial Statements, Adverse Conclusions, and Special Purpose Frameworks.” Sep 20, 2019
SEC concept release on harmonization of securities offering exemptions On June 18, 2019, the SEC issued “Concept Release on Harmonization of Securities Offering Exemptions.” Comments on the concept release are due by September 24, 2019. Sep 24, 2019
GASB exposure draft, “Omnibus 20XX” On July 9, 2019, the GASB has issued an exposure draft (ED), “Omnibus 20XX.” Comments on the ED are due by October 4, 2019. Oct 04, 2019
FASB ITC on identifiable intangible assets and subsequent accounting for goodwill On July 9, 2019, the FASB has issued an invitation to comment (ITC), “Identifiable Intangible Assets and Subsequent Accounting for Goodwill.” Comments on the ITC are due by October 7, 2019. Oct 07, 2019
FASB proposal on convertible instruments and the derivatives scope exception On July 31, 2019, the FASB has issued a proposed Accounting Standards Update (ASU), “Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity.” Comments on the proposed ASU are due by October 14, 2019. Oct 14, 2019

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.