PCPS TIC Governmental Accounting Comment Letters

GASB ED: Accounting for Interest Cost during the Period of Construction (Project No. 9-5)
Comment Letter
 by the PCPS Technical Issues Committee. Letter date: February 16, 2018

GASB ED: Accounting and Financial Reporting for Majority Equity Interests, an Amendment of GASB Statement No. 14
Comment Letter by the PCPS Technical Issues Committee. Letter date: December 22, 2017

GASB ED: Implementation Guide No. 20X1-Z, Accounting and Financial Reporting for Postemployment Benefits Other Than Pensions (and Certain Issues Related to OPEB Plan Reporting)
Comment Letter
by the PCPS Technical Issues Committee. Letter date: September 27, 2017

GASB ED: Certain Disclosures Related to Debt, including Direct Borrowings and Direct Placements, an Amendment to GASB Statements No. 34 and No. 38
Comment Letter
by PCPS Technical Issues Committee. Letter Date: September 15, 2017

GASB ED: Financial Reporting Model Improvements – Governmental Funds
Comment Letter
by the PCPS Technical Issues Committee. Letter date: March 31, 2017

GASB ED: Implementation Guide No. 201X-Y, Implementation Guidance Update - 201X
Comment Letter
 by the PCPS Technical Issues Committee. Letter date: January 31, 2017

GASB ED: Omnibus 201X 
Comment Letter
 by the PCPS Technical Issues Committee. Letter date: November 21, 2016

GASB ED, Certain Debt Extinguishment Issues 
Comment Letter
 by the PCPS Technical Issues Committee. Letter date: October 28, 2016

GASB ED, Leases
Comment Letter by the PCPS Technical Issues Committee. Letter date: June 7, 2016

GASB ED, Certain Asset Retirement Obligations 
Comment Letter
 by the PCPS Technical Issues Committee. Letter date: April 12, 2016

GASB ED, Fiduciary Activities
Comment Letter
 by the PCPS Technical Issues Committee. Letter date:  April 12, 2016

GASB ED, Pension Issues: An Amendment of GASB Statements No. 67, No. 68, and No. 73.
Comment Letter by the PCPS Technical Issues Committee.  Letter date: February 12, 2016

GASB ED, Proposed Implementation Guide No. 20XX-X: Implementation Guidance Update—20XX
Comment Letter by the PCPS Technical Issues Committee. Letter date: December 1, 2015

GASB ED, Blending Requirements for Certain Component Units, an amendment of GASB Statement No. 14
Comment Letter by the PCPS Technical Issues Committee. Letter date: October 6, 2015

GASB ED, Accounting and Financial Reporting for Irrevocable Split-Interest Agreements
Comment Letter by the PCPS Technical Issues Committee. Letter date: September 18, 2015

GASB Preliminary Views on major issues related to Financial Reporting for Fiduciary Responsibilities
Comment Letter by the PCPS Technical Issues Committee. Letter date: March 19, 2015 

GASB Preliminary Views on major issues related to Leases
Comment Letter by the PCPS Technical Issues Committee. Letter date: March 13, 2015 

GASB ED, Tax Abatement Disclosures
Comment Letter by the PCPS Technical Issues Committee. Letter date: February 2, 2015

GASB ED, The Hierarchy of Generally Accepted Accounting Principles for State and Local Governments
Comment Letter by the PCPS Technical Issues Committee. Letter date: January 9, 2015 

GASB ED on Accounting and Financial Reporting for Postemployment Benefits and Financial Reporting for Benefit Plans
Comment Letter by the PCPS Technical Issues Committee. Letter date: September 30, 2014 

GASB ED on Accounting and Financial Reporting for Pensions and Financial Reporting for Pension Plans
Comment Letter by the PCPS Technical Issues Committee. Letter date: September 29, 2014