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
 
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 UGT Implementation Guide August 2014
Taxonomy Offsetting Disclosures Proposed UGT Implementation Guide October 2013
Taxonomy Notional Amount Disclosures Proposed UGT 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 UGT Implementation Guide July 2013
Taxonomy Disposal Groups and Discontinued Operations Proposed UGT Implementation Guide July 2013
Taxonomy Period Type Selection (Context) Proposed UGT Style Guide June 2013
Taxonomy US GAAP Financial Reporting Taxonomy-A Proposal to Revise the UGT Calculation Hierarchy Invitation to Comment May 2013