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
Q2
2015
Q3
2015
COMMENT LETTERS  
XBRL1
Proposed ASU—Business Combinations (Topic 805): Simplifying the Accounting for Measurement-Period Adjustments
[Download]
Refer to the Electronic Feedback Form to provide comments on the Exposure Draft.
  07/06/15 2015-260 2015-260
Proposed Accounting Standards Update, Investments—Equity Method and Joint Ventures (Topic 323): Simplifying the Equity Method of Accounting
[Download]
Refer to the Electronic Feedback Form to provide comments on the Exposure Draft.
  08/04/15 2015-280 2015-280
Proposed Accounting Standards Update—Compensation—Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting
[Download]
Refer to the Electronic Feedback Form to provide comments on the Exposure Draft.
  08/14/15 2015-270  
Proposed Accounting Standards Update, Not-for-Profit Entities (Topic 958) and Health Care Entities (Topic 954): Presentation of Financial Statements of Not-for-Profit Entities
[Download]
Refer to the Electronic Feedback Form to provide comments on the Exposure Draft.
  08/20/15 2015-230  


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