Exposure Documents Open for Comment

The full text of Exposure Documents open for comment can be downloaded below.

(Exposure Documents issued after 2002 are available from the Exposure Drafts and Other Documents Issued for Public Comment and Related Comment Letters page of the Online Public Reference Room.)

Copyright Notice

Copyright © by Financial Accounting Foundation. All rights reserved. Content copyrighted by Financial Accounting Foundation may not be reproduced, stored in a retrieval system, or transmitted, in any form or by any means, electronic, mechanical, photocopying, recording, or otherwise, without the prior written permission of the Financial Accounting Foundation. Financial Accounting Foundation claims no copyright in any portion hereof that constitutes a work of the United States Government.

   COMMENT DEADLINE    

DOCUMENT
Q3
2017
Q4
2017
COMMENT LETTERS  
XBRL1
Proposed Accounting Standards Update—Technical Corrections and Improvements to Topic 995, U.S. Steamship Entities—Elimination of Topic 995
[Download]
Refer to the Electronic Feedback Form to provide comments on the Exposure Draft.
08/28/17   2017-250  
Proposed Accounting Standards Update—Technical Corrections and Improvements to Topic 942, Financial Services—Depository and Lending—Elimination of Certain Guidance for Bad Debt Reserves of Savings and Loans
[Download]
Refer to the Electronic Feedback Form to provide comments on the Exposure Draft.
08/28/17   2017-260  
Proposed Accounting Standards Update—Consolidation (Topic 810): Targeted Improvements to Related Party Guidance for Variable Interest Entities
[Download]
Refer to the Electronic Feedback Form to provide comments on the Exposure Draft.
09/05/17    2017-240 2017-240
Proposed Accounting Standards Update—Not-for-Profit Entities (Topic 958): Clarifying the Scope and Accounting Guidance for Contributions Received and Contributions Made
[Download]
Refer to the Electronic Feedback Form to provide comments on the Exposure Draft.
  11/01/17    


______________________
1Changes to the U.S. GAAP Financial Reporting Taxonomy are available on the ASU Taxonomy Changes Page.