Comment Letters - XBRL

As a private organization serving a broad public interest, the FASB has adopted an open decision-making process that permits considerable interaction between the Board and its constituents. This interaction takes many forms. One major part of interaction is in the form of comment letters. Comment letters are received from constituents in response to Discussion Papers, Exposure Drafts, and other discussion documents that are released to the public for comment.

Comment letters, which become an important part of a project's public record, are an important source of information regarding constituents' views on and experiences related to issues raised in a discussion document. 

Questions about comment letters should be directed to: sesutay@fasb.org

Select Document Title for List of Letters
Project Document Title Type of Document Issue Date
Taxonomy Proposed Accounting Standards Update—Collaborative Arrangements (Topic 808): Targeted Improvements Proposed Taxonomy Improvements Release Notes April 2018
Taxonomy Proposed Accounting Standards Update—Intangibles—Goodwill and Other—Internal-Use Software (Subtopic 350-40): Customer’s Accounting for Implementation Costs Incurred in a Cloud Computing Arrangement That Is a Service Contract. Disclosures for Implementation Costs Incurred for Internal-Use Software and Cloud Computing Arrangements (a consensus of the Emerging Issues Task Force) Proposed Taxonomy Improvements Release Notes April 2018
Taxonomy Proposed Taxonomy Changes for Income Statement—Reporting Comprehensive Income (Topic 220): Reclassification of Certain Tax Effects from Accumulated Other Comprehensive Income Release Notes and Proposed Changes to the Taxonomy February 2018
Taxonomy Proposed 2018 GAAP Release Notes Release Notes-GAAP September 2017
Taxonomy Proposed 2018 SRT Release Notes Release Notes-SRT September 2017
Taxonomy U.S. GAAP Financial Reporting Taxonomy- Efficiency and Effectiveness Review Invitation to Comment May 2017
Taxonomy Invitation to Comment—U.S. GAAP Financial Reporting Taxonomy—Efficiency and Effectiveness Review Invitation to Comment May 2017
Taxonomy  Leases Under Topic 842 Proposed Taxonomy Implementation Guide November 2016
Taxonomy  Revenue from Contracts with Customers Proposed Taxonomy Implementation Guide November 2016
Taxonomy  Dimensional Modeling for Disclosures of Consolidated and Nonconsolidated Entities Proposed Taxonomy Implementation Guide November 2016
Taxonomy  Proposed 2017 Release Notes Release Notes-GAAP September 2016
Taxonomy   Proposed 2017 FASB US GAAP Taxonomies Technical Guide Guide September 2016
Taxonomy Decision Tree for Hierarchical and Distinct Domains Proposed Taxonomy Style Guide May 2016
Taxonomy Dimension Uses Proposed Taxonomy Style Guide May 2016
Taxonomy Dimensional Modeling for Financing Receivable Disclosures Proposed Taxonomy Implementation Guide February 2016