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
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.