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 2019 |
Q2 2019 |
COMMENT LETTERS | XBRL1 |
| Proposed Accounting Standards Update—Intangibles—Goodwill and Other (Topic 350), Business Combinations (Topic 805), and Not-for-Profit Entities (Topic 958): Extending the Private Company Accounting Alternatives on Goodwill and Certain Identifiable Intangible Assets to Not-for-Profit Entities [Download] Refer to the Electronic Feedback Form to provide comments on the Exposure Draft. |
02/18/19 | 2018-320 | 2018-320 | |
| Proposed Accounting Standards Update—Targeted Transition Relief for Topic 326, Financial Instruments—Credit Losses [Download] Refer to the Electronic Feedback Form to provide comments on the Exposure Draft. |
03/08/19 | 2019-100 | 2019-100 | |
| Proposed Accounting Standards Update—Business Combinations (Topic 805): Revenue from Contracts with Customers—Recognizing an Assumed Liability (a consensus of the FASB Emerging Issues Task Force) [Download] Refer to the Electronic Feedback Form to provide comments on the Exposure Draft. |
4/30/19 | 2019-300 | ||
| Invitation to Comment—Measurement and Other Topics Related to Revenue Contracts with Customers under Topic 805 [Download] Refer to the Electronic Feedback Form to provide comments on the Exposure Draft. |
4/30/19 | |||
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1Changes to the U.S. GAAP Financial Reporting Taxonomy are available on the Proposed Taxonomy Improvements page.