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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1Changes to the U.S. GAAP Financial Reporting Taxonomy are available on the Proposed 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 2021 |
Q2 2021 |
COMMENT LETTERS | XBRL1 |
| Proposed Accounting Standards Update—Intangibles—Goodwill and Other (Topic 350): Accounting Alternative for Evaluating Triggering Events [Download] Refer to the Electronic Feedback Form to provide comments on the Exposure Draft. |
01/20/21 | 2020-1100 | 2020-1100 | |
| Proposed Accounting Standards Update—Business Combinations (Topic 805): Accounting for Contract Assets and Contract Liabilities from Contracts with Customers [Download] Refer to the Electronic Feedback Form to provide comments on the Exposure Draft. |
03/15/21 | 2020-1000 | 2020-1000 | |
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1Changes to the U.S. GAAP Financial Reporting Taxonomy are available on the Proposed Taxonomy Improvements page.