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
2020
Q1
2021
COMMENT LETTERS  
XBRL1
Proposed Accounting Standards Update—Compensation—Stock Compensation (Topic 718): Determining the Current Price of an Underlying Share for Equity-Classified Share-Option Awards (a proposal of the Private Company Council)
[Download]
Refer to the Electronic Feedback Form to provide comments on the Exposure Draft.
10/01/20   2020-200  
Proposed Accounting Standards Update—Franchisors—Revenue from Contracts with Customers (Subtopic 952-606): Practical Expedient
[Download]
Refer to the Electronic Feedback Form to provide comments on the Exposure Draft.
11/05/20     2020-600
Proposed Statement of Financial Accounting Concepts—Concepts Statement 8—Conceptual Framework for Financial Reporting—Chapter 4: Elements of Financial Statements
[Download]
Refer to the Electronic Feedback Form to provide comments on the Exposure Draft.
11/13/20   2020-500  


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