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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1 Changes to the GAAP Taxonomy are available on the Proposed GAAP 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
2023 |
Q4
2023 |
COMMENT LETTERS |
XBRL 1 |
| Proposed Accounting Standards Update—Financial Instruments—Credit Losses (Topic 326): Purchased Financial Assets
[Download] Refer to the Electronic Feedback Form to provide comments on the Exposure Draft. |
08/28/23 | 2023-ED400
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2023-ED400 | |
| Proposed Accounting Standards Update—Income Statement—Reporting Comprehensive Income—Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses
[Download] Refer to the Electronic Feedback Form to provide comments on the Exposure Draft. |
10/30/23 | 2023-ED500
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2023-ED500 | |
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1 Changes to the GAAP Taxonomy are available on the Proposed GAAP Taxonomy Improvements page.