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
Q1
2016
Q2
2016
COMMENT LETTERS  
XBRL1
Proposed Accounting Standards Update—Business Combinations (Topic 805): Clarifying the Definition of a Business
[Download]
Refer to the Electronic Feedback Form to provide comments on the Exposure Draft.
 01/22/16   2015-330  
Proposed Accounting Standards Update, Government Assistance (Topic 832): Disclosures by Business Entities about Government Assistance
[Download]
Refer to the Electronic Feedback Form to provide comments on the Exposure Draft.
 02/10/16   2015-340 2015-340
Proposed Accounting Standards Update, Fair Value Measurement (Topic 820): Disclosure Framework—Changes to the Disclosure Requirements for Fair Value Measurement
[Download]
Refer to the Electronic Feedback Form to provide comments on the Exposure Draft.
 02/29/16      
Proposed Accounting Standards Update—Statement of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments (a consensus of the FASB Emerging Issues Task Force)
[Download]
Refer to the Electronic Feedback Form to provide comments on the Exposure Draft.]
03/29/16     EITF-15F
Proposed Accounting Standards Update—Compensation—Retirement Benefits—Defined Benefit Plans—General (Subtopic 715-20): Changes to the Disclosure Requirements for Defined Benefit Plans
[Download]
Refer to the Electronic Feedback Form to provide comments on the Exposure Draft.
  04/25/16    
Proposed Accounting Standards Update—Compensation—Retirement Benefits (Topic 715): Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost
[Download]
Refer to the Electronic Feedback Form to provide comments on the Exposure Draft.
  04/25/16   2016-260-1

2016-260-2


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