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
Q4
2020
Q1
2021
COMMENT LETTERS  
XBRL1
Proposed Accounting Standards Update—Franchisors—Revenue from Contracts with Customers (Subtopic 952-606): Practical Expedient
[Download]
Refer to the Electronic Feedback Form to provide comments on the Exposure Draft.
11/05/20   2020-600 2020-600
Proposed Statement of Financial Accounting Concepts—Concepts Statement 8—Conceptual Framework for Financial Reporting—Chapter 4: Elements of Financial Statements
[Download]
Refer to the Electronic Feedback Form to provide comments on the Exposure Draft.
11/13/20   2020-500  
Proposed Accounting Standards Update—Leases (Topic 842): Targeted Improvements
[Download]
Refer to the Electronic Feedback Form to provide comments on the Exposure Draft.
12/04/20     2020-700
Proposed Accounting Standards Update—Earnings Per Share (Topic 260), Debt—Modifications and Extinguishments (Subtopic 470-50), Compensation—Stock Compensation (Topic 718), and Derivatives and Hedging—Contracts in Entity’s Own Equity (Subtopic 815-40): Issuer’s Accounting for Certain Modifications or Exchanges of Freestanding Equity-Classified Forwards and Options (a consensus of the Emerging Issues Task Force)
[Download]
Refer to the Electronic Feedback Form to provide comments on the Exposure Draft.
12/28/20      


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1Changes to the U.S. GAAP Financial Reporting Taxonomy are available on the Proposed Taxonomy Improvements page.