Online Comment Letters

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
Agenda Requests Agenda Requests 2009 Unsolicited March
2009
AICPA Private Company Financial Reporting Invitation to Comment June 2006
Conceptual Framework Conceptual Framework-Unsolicited Unsolicited  
Selected Issues Relating to Assets and Liabilities with Uncertainties Invitation To Comment September
2005
Conceptual Framework for Financial Reporting: Objective of Financial Reporting and Qualitative Characteristics of Decision-Useful Financial Reporting Information Preliminary Views July 2006
Conceptual Framework for Financial Reporting: The Objective of Financial Reporting and Qualitative Characteristics and Constraints of Decision-Useful Financial Reporting Information Exposure Draft May 2008
Conceptual Framework for Financial Reporting: The Reporting Entity Preliminary Views May 2008
Consolidation
(Topic 810)		 Accounting and Reporting for Decreases in Ownership of a Subsidiary— a Scope Clarification Exposure Draft August
2009
Consolidations P&P Unsolicited Unsolicited April
2005
Consolidations Policy and Procedures Consolidated Financial Statements: Policy and Procedures Exposure Draft October
1995
Consolidated Financial Statements: Purpose and Policy Exposure Draft February
1999
Contingencies Contingencies-Unsolicited Unsolicited September
2007
Disclosure of Certain Loss Contingencies—an amendment of FASB Statements No. 5 and 141(R) Exposure Draft June
2008
Convergence Convergence- Unsolicited Unsolicited September
2009
Deferred Tax Assets and Liabilities Unsolicited Unsolicited February
2009
Derivative Instruments and Hedging Activities Derivative Instruments and Hedging Activities-Unsolicited Unsolicited May
2007
Accounting for Hedging Activities—an amendment of FASB Statement No. 133 Exposure Draft June
2008
Derivatives and Hedging (Topic 815) Scope Exception Related to Embedded Credit Derivatives Exposure Draft October 2009
DIG Implementation Issue ISSUE-H17 DIG Issue December
2006
ISSUE-C22 Exception Related to Embedded Credit Derivatives DIG Issue January
2009
Earnings Per Share Earnings per Share—an amendment of FASB Statement No. 128 Exposure Draft December
2003
Earnings per Share—an amendment of FASB Statement No. 128 Exposure Draft September
2005
Earnings per Share—an amendment of FASB Statement No. 128 Exposure Draft August
2008
EITF Research and Development (Topic 730): Research and Development Assets Acquired and Contingent Consideration Issued in an Asset Acquisition (A Consensus of the FASB Emerging Issues Task Force)



EITF0902



September
2009
Equity (Topic 505) and Earnings per Share (Topic 260): Accounting for Stock Dividends, Including Distributions to Shareholders with Components of Stock and Cash (A Consensus of the FASB Emerging Issues Task Force) EITF090E September
2009
Financial Services—Insurance (Topic 944): Consideration of an Insurer’s Accounting for Majority-Owned Investments When Ownership Is through a Separate Account (A Consensus of the FASB Emerging Issues Task Force) EITF090B September
2009
Extractive Industries—Oil and Gas (Topic 932) Oil and Gas Reserve Estimation and Disclosures Exposure Draft

September
2009
 
Fair Value Measurement Fair Value Measurements Exposure Draft June
2004
Fair Value Measurements and Disclosures Improving Disclosures about Fair Value Measurements Exposure Draft August
2009
Financial Accounting Foundation Proposed Changes to Oversight, Structure, and Operations of the FAF, FASB, and GASB Request for Public Comment December
2007
Financial Crisis Advisory Group (FCAG) FCAG Written Submissions from Constituents FCAG-1 March
2009
Financial Instruments Reducing Complexity in Reporting Financial Instruments Invitation to Comment March 2008
Improvements to Recognition and Measurement (FIRM) Unsolicited August
2009
Financial Instruments with Characteristics of Equity Unsolicited-L&E Unsolicited August
2003
Unsolicited- L&E 2007 Unsolicited January
2007
Financial Instruments with Characteristics of Equity Preliminary Views November
2007
Unsolicited Unsolicited March
2009
Financial Statement Presentation Unsolicited Financial Statement Presentation Unsolicited 2007 January
2007
Unsolicited Financial Statement Presentation Unsolicited 2008 January
2008
Preliminary Views on Financial Statement Presentation Discussion Paper October
2008
FSP Measuring Liabilities under FASB Statement No. 157 FSP FAS 157-c January
2008
Amending the Criteria for Reporting a Discontinued Operation FSP FAS 144-d September
2008
Interim Disclosures about Fair Value of Financial Instruments FSP FAS 107-b and APB 28-a January
2009
Determining Whether a Market Is Not Active and a Transaction Is Not Distressed FSP FAS 157-e March
2009
Recognition and Presentation of Other-Than-Temporary Impairments FSP FAS 115-a, FAS 124-a, and EITF 99-20-b March
2009
Application Guidance for Pass-through Entities and Tax-Exempt Not-for-Profit Entities and Disclosure Modifications for Nonpublic Entities FSP FIN 48-d May
2009
Measuring Liabilities under FASB Statement No. 157 FSP FAS 157-f May
2009
Estimating the Fair Value of Investments in Investment Companies That Have Calculated Net Asset Value per Share in Accordance with the AICPA Audit and Accounting Guide, Investment Companies FSP FAS 157-g June
2009
GAAP The Hierarchy of Generally Accepted Accounting Principles—a replacement of FASB Statement No. 162 Exposure Draft March
2009
Global Financial Crisis Global Financial Crisis- Unsolicited Unsolicited November
2008
Going Concern Going Concern Exposure Draft October
2008
Insurance Contracts Insurance Contracts- Unsolicited Unsolicited October 2009
Interpretation 46(R) Unsolicited Unsolicited May
2008
Reconsideration of FIN 46(R) Consolidation of Variable Interest Entities Exposure Draft September
2008
Unsolicited Unsolicited November 2009
Leases Accounting for Leases-Unsolicited Unsolicited October
2007
Leases: Preliminary Views Discussion Paper March
2009
Loan Loss Disclosures Disclosures about the Credit Quality of Financing Receivables and the Allowance for Credit Losses Exposure Draft June
2009
Non-Profit Consolidations Unsolicited Unsolicited May
2005
Not-for-Profit Not-for-Profit Organizations: Goodwill and Other Intangible Assets Acquired in a Merger or Acquisition—an amendment of FASB Statement No. 142 Exposure Draft October
2006
Not-for-Profit Organizations: Mergers and Acquisitions Exposure Draft October
2006
Not-for-Profit Organizations: Mergers and Acquisitions Request for Additional Comments May
2008
QSPEs Qualifying Special-Purpose Entities and Isolation of Transferred Assets Exposure Draft June
2003
Relating to the Isolation of Transferred Assets in Connection with Its Qualifying Special-Purpose Entity Project to Amend FASB Statement No. 140, Accounting for Transfers and Servicing of Financial As Staff Request for Information April
2004
Unsolicited Unsolicited April
2005
Revenue Recognition Proposal for a New Agenda Project on Issues Related to the Recognition of Revenues and Liabilities Prospectus January
2002
Unsolicited-RR Unsolicited December
2004
Preliminary Views on Revenue Recognition in Contracts with Customers Discussion Paper December
2008
Simplification and Codification Principles-Based Approach to US Standard Setting Proposal October
2002
Statement 140 Amendments Accounting for Transfers of Financial Assets—an amendment of FASB Statement No. 140 Exposure Draft August
2005
Unsolicited Unsolicited June
2006
Accounting for Transfers of Financial Assets—an amendment Exposure Draft September
2008
Subsequent Events Unsolicited Subsequent Events Unsolicited May
2007
Subsequent Events   October
2008
Technical Corrections Rescission of FASB Technical Bulletin No. 01-1, Nullification of EITF Topics No. D-33 and No. D-67, Amendments, and Technical Corrections Exposure Draft March
2009
Additional Details