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
Q3
2021
Q4
2021
COMMENT LETTERS  
XBRL1
Proposed Accounting Standards Update—Derivatives and Hedging (Topic 815): Fair Value Hedging—Portfolio Layer Method
[Download]
Refer to the Electronic Feedback Form to provide comments on the Exposure Draft.
07/05/21   2021-002 2021-002
Proposed Accounting Standards Update—Leases (Topic 842): Discount Rate for Lessees That Are Not Public Business Entities
[Download]
Refer to the Electronic Feedback Form to provide comments on the Exposure Draft.
07/16/21   2021-003  
Invitation to Comment—Agenda Consultation
[Download]
Refer to the Electronic Feedback Form to provide comments on the Exposure Draft.
09/22/21   2021-004  


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1Changes to the GAAP Taxonomy are available on the Proposed GAAP Taxonomy Improvements page.