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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1 Changes to the GAAP Taxonomy are available on the Proposed GAAP Taxonomy Improvements page.
(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
2022 |
Q2
2022 |
COMMENT LETTERS |
XBRL 1 |
| Proposed Accounting Standards Update—Reference Rate Reform (Topic 848) and Derivatives and Hedging (Topic 815): Deferral of the Sunset Date of Topic 848 and Amendments to the Definition of the Secured Overnight Financing Rate (SOFR) Overnight Index Swap Rate
[Download] Refer to the Electronic Feedback Form to provide comments on the Exposure Draft. |
06/06/22 | 2022-001 | ||
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1 Changes to the GAAP Taxonomy are available on the Proposed GAAP Taxonomy Improvements page.