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.)
 

Copyright Notice

Copyright © by Financial Accounting Foundation. All rights reserved. Permission is granted to make copies of this work provided that such copies are for personal or intraorganizational use only and are not sold or disseminated and provided further that each copy bears the following credit line:
"Copyright © by Financial Accounting Foundation. All rights reserved. Used by permission."

   COMMENT DEADLINE    

DOCUMENT
Q3
2021
Q4
2021
COMMENT LETTERS  
XBRL1
Invitation to Comment—Agenda Consultation
[Download]
Refer to the Electronic Feedback Form to provide comments on the Exposure Draft.
09/22/21   2021-004  
Proposed Accounting Standards Update—Fair Value Measurement (Topic 820): Fair Value Measurement of Equity Securities Subject to Contractual Sale Restrictions
[Download]
Refer to the Electronic Feedback Form to provide comments on the Exposure Draft.
  11/14/21 2021-005 2021-005


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