Other Comment Letters
Unsolicited comment letters of a general nature are made publicly available unless they meet criteria for confidentiality treatment set out in our Rules of Procedure. Unsolicited comment letters dating from 2002 are available here.
Segment Reporting Leases Unsolicited Comment Letters—Post Issuance (As of November 2010) Unsolicited Comment Letters (including pre November 2010 Post Issuance)
Also see Exposure Drafts and Other Documents Issued for Public Comment and Related Comment Letters.
Segment Reporting Leases Unsolicited Comment Letters—Post Issuance (As of November 2010) Unsolicited Comment Letters (including pre November 2010 Post Issuance)
- Unsolicited Accounting for Financial Instruments
- Unsolicited Accounting for Goodwill for Public Business Entities and Not-for-Profit Entities
- Unsolicited Accounting Standards Codification
- Unsolicited Asset Retirement Obligations
- Unsolicited Balance Sheet 2012
- Unsolicited Balance Sheet—Offsetting
- Unsolicited Business Combinations
- Unsolicited Business Combinations
- Unsolicited Codification
- Unsolicited Comment Letters—General
- Unsolicited Comprehensive Income
- Unsolicited Conceptual Framework
- 2010 Consolidation Roundtable Feedback
- Unsolicited Consolidations Policy and Procedures
- Unsolicited Contingencies
- Unsolicited Contingencies 2016
- Unsolicited Convergence—Short-Term Income Tax Convergence
- Unsolicited Convergence
- Unsolicited Credit Losses
- Unsolicited Deferred Tax Assets and Liabilities
- Unsolicited Definition of a Derivative
- Unsolicited Derivative Instruments and Hedging Activities
- Unsolicited EITF 21-A
- Unsolicited Fair Value Measurements
- Unsolicited Fair Value Measurements
- Unsolicited Fair Value Measurements and Disclosures
- Unsolicited Fair Value Option
- Unsolicited Financial Guarantee Insurance
- Unsolicited Financial Instruments Improvements to Recognition and Measurement
- Unsolicited Financial Instruments with Characteristics of Equity
- Unsolicited Financial Instruments with Characteristics of Equity
- Unsolicited Financial Instruments with Characteristics of Equity
- Unsolicited Financial Performance Reporting
- Unsolicited Financial Performance Reporting—Research
- Unsolicited Financial Statement Presentation
- Unsolicited Financial Statement Presentation
- Unsolicited Financial Statement Presentation
- Unsolicited Foreign Currency Translation
- Unsolicited FSP—Practical Exception to the Application of Grant Date
- Unsolicited FSP—Classification of Options and Similar Instruments Issued
- Unsolicited FSP—Entrance Fee Deposits and Deferred Revenue
- Unsolicited FSP- Life Settlements
- Unsolicited Hybrids
- Unsolicited Income Taxes
- Unsolicited Income Taxes Disclosure
- Unsolicited Insurance Contracts 2014-2016
- Unsolicited Insurance Contracts 2012 & 2013
- Unsolicited Insurance Contracts
- Unsolicited Insurance—Long-Duration Contracts 2017–Present
- Unsolicited Insurance—Long-Duration Contracts
- Unsolicited Insurance Risk Transfer
- Unsolicited Interpretation 46(R)
- Unsolicited Interpretation 46(R)
- Unsolicited Accounting for Leases
- Unsolicited Leases 2013-Present
- Unsolicited Leases 2012-2013
- Unsolicitied Leases 2011
- Unsolicited Leases
- Unsolicited Non-Profit Consolidations
- Unsolicited Not-for-Profit
- Unsolicited Not-for-Profit Valuation of Gifts-in-Kind
- Unsolicited Other-Than-Temporary Impairment
- Unsolicited Pensions 2012-2017
- Unsolicited Pensions
- Unsolicited Pensions—Cash Balances
- Unsolicited Pensions—Phase 2
- Unsolicited Private Company Council (PCC)
- Unsolicited Private Companies Financial Reporting
- Unsolicited QSPEs
- Unsolicited Rate—Regulated Activities
- Unsolicited Reclassifications of Items of Other Comprehensive Income
- Unsolicited Reference Rate Reform
- Unsolicited Repurchase Agreements and Similar Transactions
- Unsolicited Research Studies and Reports
- Unsolicited Revenue Recognition 2012-2018
- Unsolicited Revenue Recognition
- Unsolicited Segment Reporting
- Unsolicited Share-Based Payment
- Unsolicited Simplifications to Accounting for Income Taxes
- Unsolicited Stock Compensation
- Unsolicited Stock Compensation
- Unsolicited Stable Value Investments
- Unsolicited St. 140 Amendments
- Unsolicited Subsequent Events
- Unsolicited Tax Reform
- Unsolicited Technical Corrections
- Unsolicited Uncertain Tax Positions
- Unsolicited Uncertain Tax Positions- Delay of Effective Date
- Unsolicited Uncertain Tax Positions
Also see Exposure Drafts and Other Documents Issued for Public Comment and Related Comment Letters.