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
Q2
2019
Q3
2019
COMMENT LETTERS  
XBRL1
Proposed Accounting Standards Update (Revised)—Income Taxes (Topic 740): Disclosure Framework—Changes to the Disclosure Requirements for Income Taxes
[Download]
Refer to the Electronic Feedback Form to provide comments on the Exposure Draft.
  5/31/19 2019-500 2019-500
Proposed Accounting Standards Update—Disclosure Improvements: Codification Amendments in Response to the SEC's Disclosure Update and Simplification Initiative
[Download]
Refer to the Electronic Feedback Form to provide comments on the Exposure Draft.
  6/28/19   2019-600
Proposed Accounting Standards Update—Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes
[Download]
Refer to the Electronic Feedback Form to provide comments on the Exposure Draft.
  6/28/19   2019-700


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