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.)

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   COMMENT DEADLINE  

DOCUMENT
Q3
2014
Q4
2014
COMMENT LETTERS  
XBRL1
Proposed Accounting Standards Update—Income Statement—Extraordinary and Unusual Items (Subtopic 225-20): Simplifying Income Statement Presentation by Eliminating the Concept of Extraordinary Items
[Download]
Refer to the Electronic Feedback Form to provide comments on the Exposure Draft.
09/30/14   2014-220  
Proposed Accounting Standards Update—Inventory (Topic 330): Simplifying the Measurement of Inventory
[Download]
Refer to the Electronic Feedback Form to provide comments on the Exposure Draft.
09/30/14   2014-210  
Proposed Accounting Standards Update—Intangibles—Goodwill and Other—Internal-Use Software (Subtopic 350-40): Customer’s Accounting for Fees Paid in a Cloud Computing Arrangement
[Download]
Refer to the Electronic Feedback Form to provide comments on the Exposure Draft.
  11/18/14 2014-230  
Proposed Accounting Standards Update—Technical Corrections and Improvements
[Download]
Refer to the Electronic Feedback Form to provide comments on the Exposure Draft.
  12/01/14    


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