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
Q3
2017
Q4
2017
COMMENT LETTERS  
XBRL1
Two Proposed Accounting Standards Updates—Technical Corrections and Improvements to Recently Issued Standards: I. Accounting Standards Update No. 2016-01, Financial Instruments—Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities and II. Accounting Standards Update No. 2016-02, Leases (Topic 842)
[Download]
Refer to the Electronic Feedback Form to provide comments on the Exposure Draft.
  11/13/17 2017-300
2017-310
 
Proposed Accounting Standards Update—Consolidation (Topic 812)—Reorganization
[Download]
Refer to the Electronic Feedback Form to provide comments on the Exposure Draft.
  12/04/17    
Proposed Accounting Standards Update—Codification Improvements
[Download]
Refer to the Electronic Feedback Form to provide comments on the Exposure Draft.
  12/04/17 2017-320  


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