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 |
Q2
2023 |
Q3
2023 |
COMMENT LETTERS |
XBRL 1 |
| Proposed Accounting Standards Update—Income Taxes (Topic 740): Improvements to Income Tax Disclosures
[Download] Refer to the Electronic Feedback Form to provide comments on the Exposure Draft. |
05/30/23 | 2023-ED100
|
2023-ED100 | |
| Proposed Accounting Standards Update—Intangibles—Goodwill and Other—Crypto Assets (Subtopic 350-60): Accounting for and Disclosure of Crypto Assets
[Download] Refer to the Electronic Feedback Form to provide comments on the Exposure Draft. |
06/06/23 | 2023-ED200
|
2023-ED200 | |
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1 Changes to the GAAP Taxonomy are available on the Proposed GAAP Taxonomy Improvements page.