Exposure Documents
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.)Copyright Notice
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| COMMENT DEADLINE | ||||
DOCUMENT |
Q1 2012 |
Q2 2012 |
COMMENT LETTERS | |
| Proposed Accounting Standards Update—Consolidation (Topic 810): Parent’s Accounting for the Cumulative Translation Adjustment upon the Sale or Transfer of a Group of Assets That Is a Nonprofit Activity or a Business within a Consolidated Foreign Entity (a consensus of the FASB Emerging Issues Task Force) [Download] Refer to the Electronic Feedback Form to provide comments on the Exposure Draft |
02/06/12 | EITF-11A | ||
| Proposed Accounting Standards Update—Real Estate—Investment Property Entities (Topic 973) [Download] Refer to the Electronic Feedback Form to provide comments on the Exposure Draft. |
02/15/12 (Revised) |
2011-210 | ||
| Proposed Accounting Standards Update—Financial Services—Investment Companies (Topic 946): Amendments to the Scope, Measurement, and Disclosure Requirements [Download] Refer to the Electronic Feedback Form to provide comments on the Exposure Draft. |
02/15/12 (Revised) |
2011-200 IASB |
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| Proposed Accounting Standards Update—Consolidation (Topic 810): Principal versus Agent Analysis [Download] Refer to the Electronic Feedback Form to provide comments on the Exposure Draft. |
02/15/12 (Revised) |
2011-220 | ||
| Proposed Accounting Standards Update (Revised)—Revenue Recognition (Topic 605): Revenue from Contracts with Customers (including proposed amendments to the FASB Accounting Standards Codification®) [Download] Proposed Accounting Standards Update (Revised)—Revenue Recognition (Topic 605): Revenue from Contracts with Customers (not including proposed amendments to the FASB Accounting Standards Codification®) [Download] Proposed Accounting Standards Update—Revenue Recognition (Topic 605): Revenue from Contracts with Customers—Proposed Amendments to the FASB Accounting Standards Codification® [Download] Refer to the Electronic Feedback Form to provide comments on the Exposure Draft. |
03/13/12 | 2011-230 | ||
| Proposed Accounting Standards Update—Intangibles–Goodwill and Other (Topic 350): Testing Indefinite-Lived Intangible Assets [Download] Refer to the Electronic Feedback Form to provide comments on the Exposure Draft. |
04/24/12 | 2012-100 | ||