Academic journal article Journal of Accountancy

Exposure Drafts Outstanding

Academic journal article Journal of Accountancy

Exposure Drafts Outstanding

Article excerpt

(This list was compiled as of December 1, 2004. For exposure drafts
issued after that date, consult The CPA Letter. Note: The policy for
updating the list of exposure drafts is that a document should remain
on the list until a final document has been issued or the project
has been dropped. However, no comments will be received after the
comments deadline has expired.

The list is not all-inclusive but is intended to present the exposure
drafts of particular interest to professional accountants.)

The initials stand for the following organizations. Exposure drafts
are available online at the Web addresses below or copies may be
obtained at the address in parentheses (unless otherwise indicated).

FASB--    Financial Accounting Standards Board (Order Department,
          Financial Accounting Standards Board, 401 Merritt 7, P.O. Box
          5116, Norwalk, CT 06856-5116); also available online at
          www.fasb.org

GASB--    Governmental Accounting Standards Board (Order Department,
          Governmental Accounting Standards Board, 401 Merritt 7,
          P.O. Box 5116, Norwalk, CT 06856-5116); also available online
          at www.gasb.org

AICPA--   American Institute of CPAs (American Institute of Certified
          Public Accountants, Harborside Financial Center, 201 Plaza
          Three, Jersey City, NJ 07311-3881). AICPA publishes exposure
          drafts exclusively on the Web site at www.aicpa.org. Print
          copies are not available. … 
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