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
Q3
2022
Q4
2022
COMMENT LETTERS  
XBRL 1
Proposed Accounting Standards Update—Financial Services—Insurance (Topic 944): Transition for Sold Contracts
[Download]
Refer to the Electronic Feedback Form to provide comments on the Exposure Draft.
08/08/22
2022-003
2022-003
Invitation to Comment—Accounting for Government Grants by Business Entities: Potential Incorporation of IAS 20, Accounting for Government Grants and Disclosure of Government Assistance, into Generally Accepted Accounting Principles
[Download]
Refer to the Electronic Feedback Form to provide comments on the Exposure Draft.
09/12/22
2022-002

Proposed Accounting Standards Update—Investments—Equity Method and Joint Ventures (Topic 323): Accounting for Investments in Tax Credit Structures Using the Proportional Amortization Method (a consensus of the Emerging Issues Task Force)
[Download]
Refer to the Electronic Feedback Form to provide comments on the Exposure Draft.

10/06/22 2022-004
2022-004


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1 Changes to the GAAP Taxonomy are available on the
Proposed GAAP Taxonomy Improvements page.
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