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
Q1
2017
Q2
2017
COMMENT LETTERS  
XBRL1
Proposed Accounting Standards Update—Distinguishing Liabilities from Equity (Topic 480): I. Accounting for Certain Financial Instruments with Down Round Features and II. Replacement of the Indefinite Deferral for Mandatorily Redeemable Financial Instruments of Certain Nonpublic Entities and Certain Mandatorily Redeemable Noncontrolling Interests with a Scope Exception
[Download]
Refer to the Electronic Feedback Form to provide comments on the Exposure Draft.
 02/06/17      
Proposed Accounting Standards Update—Inventory (Topic 330): Disclosure Framework—Changes to the Disclosure Requirements for Inventory
[Download]
Refer to the Electronic Feedback Form to provide comments on the Exposure Draft.
03/13/17   2017-210  
Proposed Accounting Standards Update—Debt (Topic 470): Simplifying the Classification of Debt in a Classified Balance Sheet (Current versus Noncurrent)
[Download]
Refer to the Electronic Feedback Form to provide comments on the Exposure Draft.
05/05/17   2017-200  


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