Online Comment Letters - XBRL

As a private organization serving a broad public interest, the FASB has adopted an open decision-making process that permits considerable interaction between the Board and its constituents. This interaction takes many forms. One major part of interaction is in the form of comment letters. Comment letters are received from constituents in response to Discussion Papers, Exposure Drafts, and other discussion documents that are released to the public for comment.

Comment letters, which become an important part of a project's public record, are an important source of information regarding constituents' views on and experiences related to issues raised in a discussion document. 

Questions about comment letters should be directed to: sesutay@fasb.org


Select Document Title for List of Letters
Project Document Title Type of Document Issue Date
Taxonomy Other Comprehensive Income (including selected financial statements) Proposed Taxonomy Implementation Guide June 2015
Taxonomy Measurement Date Practical Expedient for Defined Benefit Plans Proposed Taxonomy Implementation Guide June 2015
Taxonomy Repurchase-to-Maturity Transactions and Repurchase Financings Proposed Taxonomy Implementation Guide March 2015
Taxonomy Disclosures about Offsetting Assets and Liabilities Proposed Taxonomy Implementation Guide February 2015
Taxonomy
 
Proposed 2015 Release Notes Release Notes August 2014
Taxonomy Proposed 2015 FASB US GAAP Taxonomy Technical Guide Guide August 2014
Taxonomy Disposal Groups and Discontinued Operations Proposed Taxonomy Implementation Guide August 2014
Taxonomy Offsetting Disclosures Proposed Taxonomy Implementation Guide October 2013
Taxonomy Notional Amount Disclosures Proposed Taxonomy Implementation Guide October 2013
Taxonomy Proposed 2014 Release Notes Release Notes August 2013
Taxonomy Proposed 2014 FASB US GAAP Taxonomies Technical Guide Guide August 2013
Taxonomy Proposed 2014 FASB US GAAP Taxonomies Architecture Guide Guide August 2013
Taxonomy Liquidation Basis of Accounting Proposed Taxonomy Implementation Guide July 2013
Taxonomy Disposal Groups and Discontinued Operations Proposed Taxonomy Implementation Guide July 2013
Taxonomy Period Type Selection (Context) Proposed Taxonomy Style Guide June 2013
Taxonomy US GAAP Financial Reporting Taxonomy-A Proposal to Revise the UGT Calculation Hierarchy Invitation to Comment May 2013