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 2020 |
Q4 2020 |
COMMENT LETTERS | XBRL1 |
| Proposed Accounting Standards Update—Financial Services—Insurance (Topic 944): Effective Date and Early Application [Download] Refer to the Electronic Feedback Form to provide comments on the Exposure Draft. |
08/24/20 | 2020-400 | 2020–400 | |
| Proposed Statement of Financial Accounting Concepts—Concepts Statement 8—Conceptual Framework for Financial Reporting—Chapter 4: Elements of Financial Statements [Download] Refer to the Electronic Feedback Form to provide comments on the Exposure Draft. |
11/13/20 | 2020-500 | ||
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1Changes to the U.S. GAAP Financial Reporting Taxonomy are available on the Proposed Taxonomy Improvements page.