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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Proposed Accounting Standards Update—Leases (Topic 842): Targeted Improvements
Refer to the Electronic Feedback Form to provide comments on the Exposure Draft.
12/04/20   2020-700 2020-700
Proposed Accounting Standards Update—Earnings Per Share (Topic 260), Debt—Modifications and Extinguishments (Subtopic 470-50), Compensation—Stock Compensation (Topic 718), and Derivatives and Hedging—Contracts in Entity’s Own Equity (Subtopic 815-40): Issuer’s Accounting for Certain Modifications or Exchanges of Freestanding Equity-Classified Forwards and Options (a consensus of the Emerging Issues Task Force)
Refer to the Electronic Feedback Form to provide comments on the Exposure Draft.
12/28/20   2020-800 2020-800

1Changes to the U.S. GAAP Financial Reporting Taxonomy are available on the Proposed Taxonomy Improvements page.