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
Q4
2021
Q1
2022
COMMENT LETTERS  
XBRL1
Proposed Accounting Standards Update—Financial Instruments—Credit Losses (Topic 326): Troubled Debt Restructurings and Vintage Disclosures
[Download]
Refer to the Electronic Feedback Form to provide comments on the Exposure Draft.
12/23/21   2021-006 2021-006
Proposed Accounting Standards Update—Interim Reporting (Topic 270): Disclosure Framework—Changes to Interim Disclosure Requirements
[Download]
Refer to the Electronic Feedback Form to provide comments on the Exposure Draft.
  01/31/22 2021-001 2021-001


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1Changes to the GAAP Taxonomy are available on the Proposed GAAP Taxonomy Improvements page.