Feedback on GASB Exposure Draft, Disclosure and Classification of Certain Capital Assets

The Governmental Accounting Standards Board (GASB) recently issued the Exposure Draft, Disclosure and Classification of Certain Capital Assets, which can be found here. The objective of the proposed Statement is to provide users of government financial statements with essential information about certain types of capital assets in a disaggregated format.

The Exposure Draft presents the proposed standards and explains the reasons for the Board’s decisions. We invite your comments on any and all matters in the Exposure Draft. This form provides an alternative method to the traditional comment letter for providing feedback to the GASB on the Exposure Draft.

Because the proposals may be modified before they are issued as a final Statement, it is important that you comment on any aspects with which you agree as well as any with which you disagree. To facilitate our analysis of responses to this survey, it would be helpful if you explain the reasons for your views, including alternatives that you believe the GASB should consider.

All comments received through this form will become part of the GASB’s public file and are posted on the GASB’s website. All responses are distributed to all Board members and to staff members assigned to this project, and comments are considered during the deliberative process leading to a final Statement.

If you would like to provide comments to the Exposure Draft in the form of a written letter, please refer to the Exposure Draft for instructions on submitting written comments.

You may need time to consider your answers before responding. You can preview those questions here.
The deadline to respond to this survey is January 5, 2024.


This feedback form is divided into three sections:

1.  About you (required)
2.  General questions about the Exposure Draft proposals (optional)
3.  Specific questions about the Exposure Draft proposals (optional)

Within the sections that ask for feedback on the Exposure Draft, you are invited to answer as many or as few of the questions posed in order to communicate your feedback on the proposals. 

To return to the feedback form at a later time to complete or revise your responses, please click the Save button to retain your responses. After clicking the Save button, you will be presented with a unique link that you should keep and use to return to your responses at a later time. In order to return to the feedback form before submitting it, please be sure to copy and save the link.

You can edit any responses by clicking the Back button. Only click the Submit button if you are finished providing feedback. After submitting, you will be provided with a copy of your responses, which can be printed for your records. 

If you have any questions about this feedback form, please contact Deborah Beams at