Notice of Request for Comment on an Exposure Draft Titled Management's Discussion and Analysis: Rescinding and Replacing SFFAS 15

---
identifier: "/us/fr/2023-19620"
source: "fr"
legal_status: "authoritative_unofficial"
title: "Notice of Request for Comment on an Exposure Draft Titled Management's Discussion and Analysis: Rescinding and Replacing SFFAS 15"
title_number: 0
title_name: "Federal Register"
section_number: "2023-19620"
section_name: "Notice of Request for Comment on an Exposure Draft Titled Management's Discussion and Analysis: Rescinding and Replacing SFFAS 15"
positive_law: false
currency: "2023-09-12"
last_updated: "2023-09-12"
format_version: "1.1.0"
generator: "[email protected]"
agency: "Federal Accounting Standards Advisory Board"
document_number: "2023-19620"
document_type: "notice"
publication_date: "2023-09-12"
agencies:
  - "Federal Accounting Standards Advisory Board"
fr_citation: "88 FR 62572"
fr_volume: 88
comments_close_date: "2023-12-07"
fr_action: "Notice."
---


#  Notice of Request for Comment on an Exposure Draft Titled Management's Discussion and Analysis: Rescinding and Replacing SFFAS 15

**AGENCY:**

Federal Accounting Standards Advisory Board.

**ACTION:**

Notice.

**SUMMARY:**

Notice is hereby given that the Federal Accounting Standards Advisory Board (FASAB) has released an exposure draft titled *Management's Discussion and Analysis: Rescinding and Replacing SFFAS 15.* Respondents are encouraged to comment on any part of the exposure draft.

**DATES:**

Written comments are requested by December 7, 2023.

**ADDRESSES:**

Written comments should be submitted via *https://gaosurvey.gao.gov/jfe/form/SV_6thq8SVhOJtNtWu* or sent to *[email protected].* Emails should be addressed to Monica R. Valentine, Executive Director, Federal Accounting Standards Advisory Board, 441 G Street NW, Suite 1155, Washington, DC 20548. The exposure draft is available on the FASAB website at *https://www.fasab.gov/documents-for-comment/.* Copies can be obtained by contacting FASAB at (202) 512-7350.

**FOR FURTHER INFORMATION CONTACT:**

Ms. Monica R. Valentine, Executive Director, 441 G Street NW, Suite 1155, Washington, DC 20548, or call (202) 512-7350.

(Authority: 31 U.S.C. 3511(d); Federal Advisory Committee Act, 5 U.S.C. 1001-1014.)

Dated: September 7, 2023.

Monica R. Valentine,

Executive Director.