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
2016
Q4
2016
COMMENT LETTERS  
XBRL1
Proposed Accounting Standards Update—Plan Accounting—Defined Benefit Pension Plans (Topic 960), Defined Contribution Pension Plans (Topic 962), Health and Welfare Benefit Plans (Topic 965): Employee Benefit Plan Master Trust Reporting (a consensus of the Emerging Issues Task Force)
[Download]
Refer to the Electronic Feedback Form to provide comments on the Exposure Draft.
09/26/16      
Proposed Accounting Standards Update—Income Taxes (Topic 740): Disclosure Framework—Changes to the Disclosure Requirements for Income Taxes
[Download]
Refer to the Electronic Feedback Form to provide comments on the Exposure Draft.
09/30/16      
Proposed Accounting Standards Update—Not-for-Profit Entities—Consolidation (Subtopic 958-810): Clarifying When a Not-for-Profit Entity That Is a General Partner Should Consolidate a For-Profit Limited Partnership or Similar Entity
[Download]
Refer to the Electronic Feedback Form to provide comments on the Exposure Draft.
  10/03/16    
Invitation to Comment—Agenda Consultation
[Download]
  10/17/16 2016-290  
Proposed Statement of Financial Accounting Concepts—Concepts Statement 8—Conceptual Framework for Financial Reporting—Chapter 7: Presentation
[Download]
Refer to the Electronic Feedback Form to provide comments on the Exposure Draft.
  11/09/16    


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