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 |
Q3 2019 |
Q4 2019 |
COMMENT LETTERS | XBRL1 |
|
Proposed Accounting Standards Update—Financial Services—Insurance (Topic 944): Effective Date
|
09/20/19 | 2019-760 | 2019-760 | |
| Invitation to Comment, Identifiable Intangible Assets and Subsequent Accounting for Goodwill [Download] Refer to the Electronic Feedback Form to provide comments on the Exposure Draft. |
10/07/19 | 2019-720 | ||
| Proposed Accounting Standards Update—Reference Rate Reform (Topic 848): Facilitation of the Effects of Reference Rate Reform on Financial Reporting [Download] Refer to the Electronic Feedback Form to provide comments on the Exposure Draft. |
10/07/19 | 2019-770 | ||
| Proposed Accounting Standards Update—Debt—Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging—Contracts in Entity’s Own Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity [Download] Refer to the Electronic Feedback Form to provide comments on the Exposure Draft. |
10/14/19 | 2019-730 | 2019-730 | |
| Proposed Accounting Standards Update (Revised)—Debt (Topic 470): Simplifying the Classification of Debt in a Classified Balance Sheet (Current versus Noncurrent) [Download] Refer to the Electronic Feedback Form to provide comments on the Exposure Draft. |
10/28/19 | 2019-780 | 2019-780 | |
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1Changes to the U.S. GAAP Financial Reporting Taxonomy are available on the Proposed Taxonomy Improvements page.