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Online Comment Letters

As a private organization serving a broad public interest, the FASB has adopted an open decision-making process that permits considerable interaction between the Board and its constituents. This interaction takes many forms. One major part of interaction is in the form of comment letters. Comment letters are received from constituents in response to Discussion Memorandums, Invitations to Comment, Exposure Drafts, and Preliminary Views, as well as other discussion documents that are released to the public for comment.

Comment letters, which become an important part of a project's public record, are an important source of information regarding constituents' views on and experiences related to issues raised in a discussion document.

Questions about comment letters should be directed to: sesutay@fasb.org

Select Document Title for List of Letters
Project	Document Title	Type of Document	Issue Date
AICPA	Private Company Financial Reporting	Invitation to Comment	June 2006
Conceptual Framework	Conceptual Framework for Financial Reporting: Objective of Financial Reporting and Qualitative Characteristics of Decision-Useful Financial Reporting Information	Preliminary Views	July 2006
Conceptual Framework	Conceptual Framework for Financial Reporting: The Objective of Financial Reporting and Qualitative Characteristics and Constraints of Decision-Useful Financial Reporting Information	Exposure Draft	May 2008
Conceptual Framework	Conceptual Framework for Financial Reporting: The Reporting Entity	Preliminary Views	May 2008
Financial Instruments	Reducing Complexity in Reporting Financial Instruments	Invitation to Comment	March 2008

Select Document Title for List of Letters
Project	Document Title	Type of Document	Issue Date
AcSEC	Accounting for Real Estate Time-Sharing Transactions-amend. St. 66 & 67	Exposure Draft	February 2003
Agenda Requests	Agenda Requests 2006	Unsolicited	January 2006
	Agenda Requests 2007	Unsolicited	January 2007
	Agenda Requests 2008	Unsolicited	January 2008
Asset Retirement Obligations	Accounting for Conditional Asset Retirement Obligations-an interpretation of FASB St. 143	Exposure Draft	June 2004
Asset Retirement Obligations	Unsolicited	Unsolicited	January 2005
Business Combinations	Business Combinations-a replacement of FASB St. 141	Exposure Draft	June 2005
	Business Combinations- Noncontrolling Interests	Exposure Draft	June 2005
	Unsolicited BC	Unsolicited 2007	January 2007
Conceptual Framework	Conceptual Framework-Unsolicited	Unsolicited	November 2005
Conceptual Framework	Selected Issues Relating to Assets and Liabilities with Uncertainties	Invitation To Comment	September 2005
Consolidations P&P	Unsolicited	Unsolicited	April 2005
Consolidations Policy and Procedures	Consolidated Financial Statements: Policy and Procedures	Exposure Draft	October 1995
Consolidations Policy and Procedures	Consolidated Financial Statements: Purpose and Policy	Exposure Draft	February 1999
Contingencies	Contingencies-Unsolicited	Unsolicited	September 2007
Contingencies	Disclosure of Certain Loss Contingencies�an amendment of FASB Statements No. 5 and 141(R)	Exposure Draft	June 2008
Convergence	Short-Term Income Tax Convergence-Unsolicited	Unsolicited	October 2004
Derivative Instruments and Hedging Activities	Derivative Instruments and Hedging Activities-Unsolicited	Unsolicited	May 2007
Derivative Instruments and Hedging Activities	Accounting for Hedging Activities�an amendment of FASB Statement No. 133	Exposure Draft	June 2008
DIG Implementation Issue	Cash Flow Hedges: Hedging the Variable Interest Payments on a Group of Prime-Rate-Based Interest-Bearing Loans	Issue-G25	January 2004
	Issues B38 & B39	DIG Issues	April 2005
	ISSUE-G26	DIG Issue	October 2006
	ISSUE-B40	DIG Issue	November 2006
	ISSUE-H17	DIG Issue	December 2006
	Whether Options (Including Embedded Conversion Options) Are Indexed to both an Entity�s Own Stock and Currency Exchange Rates	DIG Issue	April 2007
	ISSUE-E23	DIG Issue	July 2007
Disclosure about Fair Value	Reporting Financial Instruments and Certain Related Assets and Liabilities at Fair Value	Preliminary Views	December 1999
Disclosures about Derivative Instruments and Hedging Activities	Disclosures about Derivative Instruments and Hedging Activities�an amendment of FASB Statement No. 133	Exposure Draft	December 2006
Disclosures about Intangible Assets	Disclosure of Information about Intangible Assets Not Recognized in Financial Statements	Prospectus	August 2001
Earnings Per Share	Earnings per Share�an amendment of FASB Statement No. 128	Exposure Draft	December 2003
Earnings Per Share	Earnings per Share�an amendment of FASB Statement No. 128	Exposure Draft	September 2005
EITF	Transition Guidance for Conforming Changes to Issue No. 98-5	EITF ISSUE 08-04 Draft Abstract	April 2008
	Accounting by Lessees for Nonrefundable Maintenance Deposits	EITF ISSUE 08-03 Draft Abstract	April 2008
	Determining Whether an Instrument (or Embedded Feature) Is Indexed to an Entity's Own Stock	EITF Issue 07-05 Draft Abstract	April 2008
	Issuer's Accounting for Liabilities Measured at Fair Value with a Third-Party Credit Enhancement	EITF ISSUE 08-5 Draft Abstract	July 2008
Fair Value Measurements	Fair Value Measurements	Exposure Draft	June 2004
	Fair Value Measurements Working Draft	Working Draft	October 2005
	Unsolicited- FVM 2006	Unsolicited	March 2006
	Unsolicited	Unsolicited	May 2008
Fair Value Option	The Fair Value Option for Financial Assets and Financial Liabilities�Including an amendment of FASB Statement No. 115	Exposure Draft	January 2006
Fair Value Option	Fair Value Option- Unsolicited	Unsolicited	October 2007
Financial Accounting Foundation	Proposed Changes to Oversight, Structure, and Operations of the FAF, FASB, and GASB	Request for Public Comment	December 2007
Financial Guarantee Insurance	Unsolicited	Unsolicited	October 2006
Financial Guarantee Insurance	Accounting for Financial Guarantee Insurance Contracts�an interpretation of FASB Statement No. 60	Exposure Draft	April 2007
Financial Performance Reporting by Business Enterprises	Reporting Information about the Financial Performance of Business Enterprises	Prospectus	January 2001
Financial Statement Presentation	Unsolicited Financial Statement Presentation	Unsolicited 2007	January 2007
Financial Statement Presentation	Unsolicited Financial Statement Presentation	Unsolicited 2008	January 2008
FSP	Classifying and Accounting for a Depreciable Asset as Held-for-Sale When an Equity Method Investment Is Obtained	FSP FAS 144-c	October 2006
	Application of FASB Interpretation No. 46(R) to Investment Companies	FSP FIN 46(R)-d	November 2006
	Determining Whether Instruments Granted in Share-Based Payment Transactions Are Participating Securities	FSP EITF 03-6-a	October 2006
	Conforming Amendments to the Illustrations in FASB Statements No. 87, No. 88, and No. 106 and to the Related Staff Implementation Guides	FSP FAS 158-a	December 2006
	Amendment of FASB Interpretation No. 39	FSP FIN39-a	December 2006
	Computational Guidance for Computing Diluted EPS under the Two-Class Method	FSP FAS 128-a	January 2007
	Definition of Settlement in FASB Interpretation No. 48	FSP FIN 48-a	February 2007
	Considering the Effects of Prior-Year Misstatements When Quantifying Misstatements in Current-Year Financial Statements	FSP FAS 154-a	March 2007
	Accounting for Transfers of Financial Assets and Repurchase Financing Transactions	FSP FAS 140-d	July 2007
	Accounting for Convertible Debt Instruments That May Be Settled in Cash upon Conversion (Including Partial Cash Settlement)	FSP APB 14-a	August 2007
	Omnibus Changes to Consolidation and Equity Method Guidance for Not-for-Profit Organizations	FSP SOP 94-3-a and AAG HCO-a	September 2007
	Deferral of the Effective Date	FSP SOP 07-1-a	November 2007
	Determination of the Useful Life of Intangible Assets	FSP FAS 142-f	November 2007
	Interaction of Statement 13 with Statement 157	FSP FAS 157-a	November 2007
	Effective Date of FASB Interpretation No. 48 for Nonpublic Enterprises	FSP FIN 48-b	December 2007
	Effective Date of FASB Statement No. 157	FSP FAS 157-b	December 2007
	Measuring Liabilities under FASB Statement No. 157	FSP FAS 157-c	January 2008
	Endowments of Not-for-Profit Organizations: Net Asset Classification of Funds Subject to an Enacted Version of the Uniform Prudent Management of Institutional Funds Act, and Enhanced Disclosures	FSP FAS 117-a	February 2008
	An Amendment of AICPA Statement of Position 90-7	FSP SOP 90-7-a	February 2008
	Employers� Disclosures about Postretirement Benefit Plan Assets	FSP FAS 132(R)-a	March 2008
	Accounting for Trading Inventory	FSP ARB 43-a	May 2008
	Disclosures about Credit Derivatives and Certain Guarantees: Amendment of FASB Statement No. 133 and FASB Interpretation No. 45	FSP FAS 133-b and FIN 45-c	May 2008
	Determining the Fair Value of a Financial Asset in a Market That Is Not Active	FSP FAS 157-d	October 2008
GAAP	The Hierarchy of Generally Accepted Accounting Principles	Exposure Draft	April 2005
Hybrids	Unsolicited	Unsolicited	September 2006
Insurance Contracts	Accounting for Insurance Contracts by Insurers and Policyholders	Invitation to Comment	August 2007
Insurance Risk Transfer	Bifurcation of Insurance and Reinsurance Contracts for Financial Reporting	Invitation to Comment	May 2006
Insurance Risk Transfer	Insurance Risk Transfer- Unsolicited	Unsolicited	October 2006
Interpretation 46(R)	Unsolicited	Unsolicited	May 2008
Leases	Accounting for Leases-Unsolicited	Unsolicited	October 2007
Liabilities and Equity	Unsolicited-L&E	Unsolicited	August 2003
	Unsolicited- L&E 2007	Unsolicited	January 2007
	Financial Instruments with Characteristics of Equity	Preliminary Views	November 2007
Non-Profit Consolidations	Unsolicited	Unsolicited	May 2005
Not-for-Profit	Not-for-Profit Organizations: Goodwill and Other Intangible Assets Acquired in a Merger or Acquisition�an amendment of FASB Statement No. 142	Exposure Draft	October 2006
	Not-for-Profit Organizations: Mergers and Acquisitions	Exposure Draft	October 2006
	Not-for-Profit Organizations: Mergers and Acquisitions	Request for Additional Comments	May 2008
Pensions	Unsolicited-Pensions	Unsolicited	December 2002
	Employers' Disclosures about Pensions and Other Postretirement Benefits	Exposure Draft	September 2003
	Cash Balances-Unsolicited	Interpretation	March 2004
	Employer's Accounting for Defined Benefit Pension and Other Postretirement Plans�an amendment of FASB Statements No. 87, 88, 106, and 132(R)	Exposure Draft	March 2006
	Unsolicited Pensions- Phase 2	Unsolicited 2007	January 2007
QSPEs	Qualifying Special-Purpose Entities and Isolation of Transferred Assets	Exposure Draft	June 2003
	Relating to the Isolation of Transferred Assets in Connection with Its Qualifying Special-Purpose Entity Project to Amend FASB Statement No. 140, Accounting for Transfers and Servicing of Financial As	Staff Request for Information	April 2004
	Unsolicited	Unsolicited	April 2005
Revenue Recognition	Proposal for a New Agenda Project on Issues Related to the Recognition of Revenues and Liabilities	Prospectus	January 2002
Revenue Recognition	Unsolicited-RR	Unsolicited	December 2004
Share-Based Payment	Unsolicited Stock Comp	Unsolicited	March 2005
Simplification and Codification	Principles-Based Approach to US Standard Setting	Proposal	October 2002
Stable Value Investments	AICPAICG-unsolicited	Unsolicited	February 2005
Statement 140 Amendments	Accounting for Transfers of Financial Assets�an amendment of FASB Statement No. 140	Exposure Draft	August 2005
Statement 140 Amendments	Unsolicited	Unsolicited	June 2006
Subsequent Events	Unsolicited Subsequent Events	Unsolicited	May 2007
Uncertain Tax Positions	Unsolicited	Unsolicited 2004-2005	November 2004
	Accounting for Uncertain Tax Positions�an interpretation of FASB Statement No. 109	Exposure Draft	July 2005
	Unsolicited Delay of Effective Date	Unsolicited	December 2006
	Unsolicited	Unsolicited-2008	May 2008
Valuation Guidance	Valuation Guidance for Financial Reporting	Invitation to Comment	January 2007