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A Guide to GASB Due Process Documents

Sep 15, 2025

When developing generally accepted accounting principles (GAAP), the GASB has four types of “due process documents” at its disposal for seeking public feedback. They begin with the Discussion Memorandum and the Invitation to Comment—purely exploratory documents from the GASB staff intended to obtain stakeholder views on an accounting issue before considering how to craft standards to solve it—and they round out with the Preliminary Views and the Exposure Draft—proposals detailing the Board members’ solutions. This CRI resource will help you tell one type of GASB proposal from another.

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