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.)

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
Q3
2016
Q1
2017
COMMENT LETTERS  
XBRL1
Proposed Accounting Standards Update—Financial Services—Insurance (Topic 944): Targeted Improvements to the Accounting for Long-Duration Contracts
[Download]
Refer to the Electronic Feedback Form to provide comments on the Exposure Draft.
12/15/16    2016-330  
Proposed Accounting Standards Update—Service Concession Arrangements (Topic 853): Determining the Customer of the Operation Services (a consensus of the Emerging Issues Task Force)
[Download]
Refer to the Electronic Feedback Form to provide comments on the Exposure Draft.
  01/06/17 EITF-16C  
Proposed Accounting Standards Update—Compensation—Stock Compensation (Topic 718): Scope of Modification Accounting
[Download]
Refer to the Electronic Feedback Form to provide comments on the Exposure Draft.
  01/06/17    
Proposed Accounting Standards Update—Distinguishing Liabilities from Equity (Topic 480): I. Accounting for Certain Financial Instruments with Down Round Features and II. Replacement of the Indefinite Deferral for Mandatorily Redeemable Financial Instruments of Certain Nonpublic Entities and Certain Mandatorily Redeemable Noncontrolling Interests with a Scope Exception
[Download]
Refer to the Electronic Feedback Form to provide comments on the Exposure Draft.
  02/06/17    


______________________
1Changes to the U.S. GAAP Financial Reporting Taxonomy are available on the ASU Taxonomy Changes Page.