In recognition that the East Coast, as well as many inland communities, are still struggling to recover from the impact of Hurricane Sandy, the Financial Accounting Standards Board (FASB) has extended the comment periods on two current drafts. Stakeholders can now provide written comments on:

• Private Company Decision-Making Framework: A Framework for Evaluating Financial Accounting and Reporting Guidance for Private Companies, through and until Nov. 9, 2012; and

• Invitation to Comment—Disclosure Framework, through and until Nov. 30, 2012.