Feedback on GASB Exposure Draft, Implementation Guidance Update—2023

The Governmental Accounting Standards Board (GASB) recently issued an Exposure Draft of a proposed Implementation Guide, Implementation Guidance Update—2023. This form provides an alternative method to the traditional comment letter for providing feedback to the GASB on that Exposure Draft. The Exposure Draft can be found here.

We invite your comments on the proposed implementation guidance in the Exposure Draft. Because the proposals may be modified before they are cleared as a final Implementation Guide, it is important that your 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.

Any recommendations to address topics that are not included in this proposed Implementation Guide will not be included in the final Implementation Guide resulting from this project. However, those issues will continue to be monitored and may be considered for inclusion in a future guide.

All comments received through this form will become part of the GASB’s public file and are posted on the GASB’s website.

If, instead of providing comments through this form, 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. Written comments should be emailed to

 The deadline to respond to this survey is January 20, 2023.


This feedback form is divided into two sections:

1.  About you
2.  An opportunity to provide feedback about the Exposure Draft proposals, organized by topic.

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. 

You may preview the questions in this form here.

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 Emily Paul at


GASB ED - IG Update 2023 - EFF