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.)
______________________
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.)
Copyright Notice
Copyright © by Financial Accounting Foundation. All rights reserved. Content copyrighted by Financial Accounting Foundation may not be reproduced, stored in a retrieval system, or transmitted, in any form or by any means, electronic, mechanical, photocopying, recording, or otherwise, without the prior written permission of the Financial Accounting Foundation. Financial Accounting Foundation claims no copyright in any portion hereof that constitutes a work of the United States Government.
| COMMENT DEADLINE | ||||
DOCUMENT |
Q2 2019 |
Q3 2019 |
COMMENT LETTERS | XBRL1 |
| Proposed Accounting Standards Update—Compensation—Stock Compensation (Topic 718) and Revenue from Contracts with Customers (Topic 606): Codification Improvements—Share-Based Consideration Payable to a Customer [Download] Refer to the Electronic Feedback Form to provide comments on the Exposure Draft. |
04/18/19 | 2019-400 | 2019-400 | |
| 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. |
04/30/19 | 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. |
04/30/19 | |||
| Proposed Accounting Standards Update (Revised)—Income Taxes (Topic 740): Disclosure Framework—Changes to the Disclosure Requirements for Income Taxes [Download] Refer to the Electronic Feedback Form to provide comments on the Exposure Draft. |
5/31/19 | |||
______________________
1Changes to the U.S. GAAP Financial Reporting Taxonomy are available on the Proposed Taxonomy Improvements page.