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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1Changes to the U.S. GAAP Financial Reporting Taxonomy are available on the ASU Taxonomy Changes Page.
(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 |
Q2 2013 |
Q3 2013 |
Q4 2013 |
COMMENT LETTERS | XBRL1 |
| Proposed Accounting Standards Update—Financial Instruments—Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities [Download] Refer to the Electronic Feedback Form to provide comments on the Exposure Draft. |
05/15/13 | 2013-220 | 2013-220 | ||
| Proposed Accounting Standards Update—Financial Instruments—Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities—Proposed Amendments to the FASB Accounting Standards Codification® [Download] Refer to the Electronic Feedback Form to provide comments on the Exposure Draft. |
05/15/13 | 2013-221 | |||
| Proposed Accounting Standards Update—Financial Instruments—Credit Losses (Subtopic 825-15) [Download] Refer to the Electronic Feedback Form to provide comments on the Exposure Draft. |
05/31/13 (Revised) |
2012-260 | 2012-260 | ||
| Proposed Accounting Standards Update—Fair Value Measurement (Topic 820): Deferral of the Effective Date of Certain Disclosures for Nonpublic Employee Benefit Plans in Update No. 2011-04 [Download] Refer to the Electronic Feedback Form to provide comments on the Exposure Draft. |
05/31/13 | 2013-260 | |||
| Proposed Accounting Standards Update—Investments—Equity Method and Joint Ventures (Topic 323): Accounting for Investments in Qualified Affordable Housing Projects (a consensus of the FASB Emerging Issues Task Force) [Download] Refer to the Electronic Feedback Form to provide comments on the Exposure Draft. |
06/17/13 | EITF-13B | |||
| Invitation to Comment—Private Company Decision-Making Framework—A Guide for Evaluating Financial Accounting and Reporting for Private Companies [Download] Refer to the Electronic Feedback Form to provide comments on the Exposure Draft. |
06/21/13 | ||||
| Proposed Accounting Standards Update—Technical Corrections and Improvements Related to Glossary Terms [Download] Refer to the Electronic Feedback Form to provide comments on the Exposure Draft. |
08/05/13 | ||||
| Proposed Accounting Standards Update—Presentation of Financial Statements (Topic 205): Reporting Discontinued Operations [Download] Refer to the Electronic Feedback Form to provide comments on the Exposure Draft. |
08/30/13 | ||||
| Proposed Accounting Standards Update—Leases (Topic 842): a revision of the 2010 proposed FASB Accounting Standards Update, Leases (Topic 840) [Download] Refer to the Electronic Feedback Form to provide comments on the Exposure Draft. |
09/13/13 | ||||
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1Changes to the U.S. GAAP Financial Reporting Taxonomy are available on the ASU Taxonomy Changes Page.