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
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    


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1Changes to the U.S. GAAP Financial Reporting Taxonomy are available on the Proposed Taxonomy Improvements page.