Projects
EXPOSURE DOCUMENTS OPEN FOR COMMENT
The full text of the exposure documents listed below can be downloaded by their corresponding links.
Copyright Notice for FASB Pronouncements Listed Below
Copyright © by Financial Accounting Foundation. All rights reserved. Content copyrighted by Financial Accounting Foundation may not be reproduced, stored in a retrieval system, or transmitted, in any form or by any means, electronic, mechanical, photocopying, recording, or otherwise, without the prior written permission of the Financial Accounting Foundation. Financial Accounting Foundation claims no copyright in any portion hereof that constitutes a work of the United States Government.
| COMMENT DEADLINE | |||
DOCUMENT |
Q3 2010 |
Q4 2010 |
COMMENT LETTERS |
| New—Proposed Accounting Standards Update—Plan Accounting—Defined Contribution Pension Plans (Topic 962): Reporting Loans to Participants by Defined Contribution Pension Plans (A consensus of the FASB Emerging Issues Task Force) (Issued 08/18/10) Download |
09/07/10 | ||
| Proposed Accounting Standards Update—Fair Value Measurements and Disclosures (Topic 820): Amendments for Common Fair Value Measurement and Disclosure Requirements in U.S. GAAP and IFRSs (Issued 06/29/10) [Download] |
09/07/10 | 1830-100 | |
| New—Proposed Accounting Standards Update—Contingencies (Topic 450): Disclosure of Certain Loss Contingencies (Issued 07/20/10) [Download] |
09/20/10 (Revised) |
1840-100 | |
| Proposed Accounting Standards Update—Accounting for Financial Instruments and Revisions to the Accounting for Derivative Instruments and Hedging Activities—Financial Instruments (Topic 825) and Derivatives and Hedging (Topic 815) (Issued 05/26/10) [Download] |
09/30/10 | 1810-100 | |
| Proposed Accounting Standards Update—Comprehensive Income (Topic 220): Statement of Comprehensive Income (Issued 05/26/10) [Download] |
09/30/10 | 1790-100 | |
| New—Proposed Accounting Standards Update—Health Care Entities (Topic 954): Accounting for Legal Costs Associated with Medical Malpractice and Similar Claims (a consensus of the FASB Emerging Issues Task Force) (Issued 08/24/10) [Download] |
10/08/10 | ||
| New—Proposed Accounting Standards Update—Other Expenses (Topic 720): Fees Paid to the Federal Government by Pharmaceutical Manufacturers (a consensus of the FASB Emerging Issues Task Force) (Issued 08/24/10) [Download] |
10/08/10 | ||
| Proposed Accounting Standards Update—Revenue Recognition (Topic 605): Revenue from Contracts with Customers (Issued 06/24/10) [Download] |
10/22/10 | 1820-100 | |
| New—Proposed Accounting Standards Update—Compensation—Retirement Benefits—Multiemployer Plans (Subtopic 715-80): Disclosure about an Employer’s Participation in a Multiemployer Plan (Issued 09/01/10) [Download] |
11/01/10 | ||
| New—Proposed Accounting Standards Update—Leases (Topic 840) (Issued 08/17/10) (Revised 08/19/10 for a technical correction to paragraph 33.) Download |
12/15/10 | 1850-100 | |