Online Comment Letters

As a private organization serving a broad public interest, the FASB has adopted an open decision-making process that permits considerable interaction between the Board and its constituents. This interaction takes many forms. One major part of interaction is in the form of comment letters. Comment letters are received from constituents in response to Discussion Papers, Exposure Drafts, and other discussion documents that are released to the public for comment.

Comment letters, which become an important part of a project's public record, are an important source of information regarding constituents' views on and experiences related to issues raised in a discussion document.

Questions about comment letters should be directed to: sesutay@fasb.org

Select Document Title for List of Letters
Project Document Title Type of Document Issue Date
Accounting for Financial Instruments Accounting for Financial Instruments- Unsolicited Unsolicited 2009-2019
Accounting for Financial Instruments and Revisions to the Accounting for Derivative Instruments and Hedging Activities—Financial Instruments (Topic 825) and Derivatives and Hedging (Topic 815) Exposure Draft May
2010
Supplementary Document—Accounting for Financial Instruments and Revisions to the Accounting for Derivative Instruments and Hedging Activities—Impairment Supplementary Document January
2011
Selected Issues about Hedge Accounting Discussion Paper February
2011
Financial Instruments—Credit Losses (Subtopic 825-15) Exposure Draft December
2012
Financial Instruments—Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities Exposure Draft February
2013
Financial Instruments—Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities—Proposed Amendments to the FASB Accounting Standards Codification® Exposure Draft April
2013
Targeted Transition Relief for Topic 326, Financial Instruments—Credit Losses Exposure Draft February
2019
Financial Instruments—Credit Losses (Topic 326): Troubled Debt Restructurings and Vintage Disclosures Exposure Draft November
2021
Accounting for Goodwill for Public Business Entities and Not-for-Profit Entities Unsolicited-Accounting for Goodwill for Public Business Entities and Not-for-Profit Entities Unsolicited April
2015
Accounting for Government Grants by Business Entities 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 Invitation to Comment June
2022
Agenda Consultation Agenda Consultation Invitation to Comment August
2016
Agenda Consultation Invitation to Comment June
2021
Agenda Requests Agenda Requests 2009 Unsolicited March
2009
Agenda Requests 2010 Unsolicited September
2010
Agenda Requests 2011 Unsolicited April
2011
Agenda Requests 2012 Unsolicited July
2012
Agenda Requests 2013 Unsolicited March
2013
Agenda Requests 2014 Unsolicited June
2014
Agenda Requests 2015 Unsolicited March
2015
Agenda Requests 2016 Unsolicited April
2016
Agenda Requests 2017 Unsolicited June
2017
Agenda Requests 2018 Unsolicited January
2018
Agenda Requests 2019 Unsolicited January
2019
Agenda Requests 2020 Unsolicited January
2020
Agenda Requests 2021 Unsolicited January
2021
Agenda Requests 2022 Unsolicited March
2022
Agenda Requests 2023 Unsolicited March
2023
AICPA Private Company Financial Reporting Invitation to Comment June
2006
Balance Sheet (Topic 210) Unsolicited Unsolicited November
2010
Offsetting Exposure Draft January
2011
Unsolicited-2012 Unsolicited September
2012
Clarifying the Scope of Disclosures about Offsetting Assets and Liabilities Exposure Draft November
2012
"Blue-Ribbon" Panel Written Submissions from Constituents BRP-R August
2010
Business Combinations (Topic 805) Clarifying the Definition of a Business Exposure Draft November
2015
Accounting for Contract Assets and Contract Liabilities from Contracts with Customers Exposure Draft December 2020
Business Combinations—Joint Venture Formations (Subtopic 805-60) Recognition and Initial Measurement Exposure Draft October
2022
Business Combinations Unsolicited Business Combinations Unsolicited April
2013
Codification Codification- Unsolicited Unsolicited September
2010
Unsolicited Accounting Standards Codification Unsolicited June
2016
Codification Improvements Codification Improvements to Topic 326, Financial Instruments—Credit Losses Exposure Draft August
2018
Codification Improvements—Financial Instruments Exposure Draft November
2018
Leases (Topic 842): Codification Improvements for Lessors Exposure Draft December
2018
Compensation—Stock Compensation (Topic 718) and Revenue from Contracts with Customers (Topic 606): Codification Improvements—Share-Based Consideration Payable to a Customer Exposure Draft March
2019
Disclosure Improvements: Codification Amendments in Response to the SEC's Disclosure Update and Simplification Initiative Exposure Draft May
2019
Topic 326  Financial Instruments- Credit Losses Exposure Draft June
2019
Derivatives and Hedging (Topic 815): Codification Improvements to Hedge Accounting Exposure Draft November
2019
Codification Improvements Exposure Draft November
2019
Collaborative Arrangements (Topic 808) Targeted Improvements Exposure Draft April
2018
Compensation—Retirement Benefits (Topic715) Disclosure about an Employer’s Participation in a Multiemployer Plan-Unsolicited Unsolicited August
2010
Disclosure about an Employer’s Participation in a Multiemployer Plan Exposure Draft September
2010
Pensions-Unsolicited Unsolicited November 2012
Practical Expedient for the Measurement Date of an Employer’s Defined Benefit Obligation and Plan Assets Exposure Draft October 2014
Defined Benefit Plans—General (Subtopic 715-20): Changes to the Disclosure Requirements for Defined Benefit Plans Exposure Draft January
2016
Proposed Accounting Standards Update—Compensation—Retirement Benefits (Topic 715): Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost Exposure Draft January
2016
Compensation—Stock Compensation (Topic 718) Improvements to Employee Share-Based Payment Accounting Exposure Draft June
2015
Scope of Modification Accounting Exposure Draft November
2016
Improvements to Nonemployee Share-Based Payment Accounting Exposure Draft March
2017
Scope Application of Profits Interest Awards Exposure Draft May
2023
Comprehensive Income (Topic 220) Statement of Comprehensive Income Exposure Draft May
2010
Presentation of Comprehensive Income: Reclassifications of Items of Other Comprehensive Income
-Unsolicited		 Unsolicited  
2011
Deferral of the Effective Date for Amendments to the Presentation of Reclassifications of Items Out of Accumulated Other Comprehensive Income in Accounting Standards Update No. 2011-05 Exposure Draft November
2011
Electronic Constituent Feedback (ECF) Exposure Draft November
2011
Unsolicited Unsolicited 2012
Presentation of Items Reclassified Out of Accumulated Other Comprehensive Income Exposure Draft August
2012
Income Statement—Reporting Comprehensive Income (Topic 220): Reclassification of Certain Tax Effects from Accumulated Other Comprehensive Income Exposure Draft January
2018
Conceptual Framework Conceptual Framework-Unsolicited Unsolicited 2005-2014
Selected Issues Relating to Assets and Liabilities with Uncertainties Invitation To Comment September
2005
Conceptual Framework for Financial Reporting: Objective of Financial Reporting and Qualitative Characteristics of Decision-Useful Financial Reporting Information Preliminary Views July
2006
Conceptual Framework for Financial Reporting: The Objective of Financial Reporting and Qualitative Characteristics and Constraints of Decision-Useful Financial Reporting Information Exposure Draft May
2008
Conceptual Framework for Financial Reporting: The Reporting Entity Preliminary Views May
2008
The Reporting Entity Exposure Draft March 2010
Conceptual Framework for Financial Reporting: Chapter 8: Notes to Financial Statements Exposure Draft March 2014
Concepts Statement 8—Conceptual Framework for Financial Reporting—Chapter 7: Presentation Exposure Draft August
2016
 
Proposed Statement of Financial Accounting Concepts—Concepts Statement 8—Conceptual Framework for Financial Reporting—Chapter 4: Elements of Financial Statements Exposure Draft July
2020
Proposed Statement of Financial Accounting Concepts—Concepts No. 8—Conceptual Framework for Financial Reporting—Chapter 2: The Reporting Entity Exposure Draft October
2022
Proposed Statement of Financial Accounting Concepts—Concepts No. 8—Conceptual Framework for Financial Reporting—Chapter 5: Recognition and Derecognition Exposure Draft November
2022
Consolidation
(Topic 810)		 Accounting and Reporting for Decreases in Ownership of a Subsidiary— a Scope Clarification Exposure Draft August
2009
Amendments to Statement 167 for Certain Investment Funds Exposure Draft December
2009
 
2010 Consolidations Roundtable Roundtable October
2010
Principal versus Agent Analysis Exposure Draft November
2011
Interests Held through Related Parties That Are under Common Control Exposure Draft June
2016
 
Targeted Improvements to Related Party Guidance for Variable Interest Entities Exposure Draft June
2017
Consolidation (Topic 812) Reorganization Exposure Draft September
2017
Consolidations P&P Unsolicited Unsolicited April
2005
Consolidations Policy and Procedures Consolidated Financial Statements: Policy and Procedures Exposure Draft October
1995
Consolidated Financial Statements: Purpose and Policy Exposure Draft February
1999
Contingencies Contingencies-Unsolicited Unsolicited September
2007
Disclosure of Certain Loss Contingencies—an amendment of FASB Statements No. 5 and 141(R) Exposure Draft June
2008
Contingencies (Topic 450) Disclosure of Certain Loss Contingencies Exposure Draft July
2010
Unsolicited Contingencies Unsolicited April
2016
Convergence Convergence- Unsolicited Unsolicited September
2009
Effective Dates and Transition Methods Discussion
Paper		 October
2010
Credit Losses Credit Losses- Unsolicited Unsolicited April
2019
Debt (Topic 470) Simplifying the Classification of Debt in a Classified Balance Sheet (Current versus Noncurrent) Exposure Draft January
2017
Proposed Accounting Standards Update (Revised)—Debt (Topic 470): Simplifying the Classification of Debt in a Classified Balance Sheet (Current versus Noncurrent) Exposure Draft September
2019
Deferred Tax Assets and Liabilities Unsolicited Unsolicited February
2009
Definition of a Derivative Definition of a Derivative- Unsolicited Unsolicited March
2023
Definition of a Public Business Entity An Amendment to the Master Glossary Exposure Draft August
2013
Derivative Instruments and Hedging Activities Derivative Instruments and Hedging Activities-Unsolicited Unsolicited May
2007
Accounting for Hedging Activities—an amendment of FASB Statement No. 133 Exposure Draft June
2008
Derivatives and Hedging (Topic 815) Scope Exception Related to Embedded Credit Derivatives Exposure Draft October 2009
Unsolicited Unsolicited March
2011
Disclosures about Hybrid Financial Instruments with Bifurcated Embedded Derivatives Exposure Draft February
2015
 
Targeted Improvements to Accounting for Hedging Activities Exposure Draft September 2016
Inclusion of the Overnight Index Swap (OIS) Rate Based on the Secured Overnight Financing Rate (SOFR) as a Benchmark Interest Rate for Hedge Accounting Purposes Exposure Draft February
2018
Fair Value Hedging—Portfolio Layer Method Exposure Draft May
2021
Development Stage Entities (Topic 915) Elimination of Certain Financial Reporting Requirements Exposure Draft November
2013
DIG Implementation Issue ISSUE-H17 DIG Issue December
2006
ISSUE-C22 Exception Related to Embedded Credit Derivatives DIG Issue January
2009
Disclosure Framework Disclosure Framework Discussion Paper July
2012
Notes to Financial Statements (Topic 235): Assessing Whether Disclosures Are Material Exposure Draft September
2015
Conceptual Framework for Financial Reporting Chapter 3: Qualitative Characteristics of Useful Financial Information Exposure Draft September
2015
 
Proposed Accounting Standards Update—Inventory (Topic 330): Disclosure Framework—Changes to the Disclosure Requirements for Inventory Exposure Draft January
2017
 
Proposed Accounting Standards Update—Interim Reporting (Topic 270): Disclosure Framework—Changes to Interim Disclosure Requirements Exposure Draft January
2021
 
Earnings Per Share Earnings per Share—an amendment of FASB Statement No. 128 Exposure Draft December
2003
Earnings per Share—an amendment of FASB Statement No. 128 Exposure Draft September
2005
Earnings per Share—an amendment of FASB Statement No. 128 Exposure Draft August
2008
Effective Dates Proposed Accounting Standards Update—Financial Instruments—Credit Losses (Topic 326), Derivatives and Hedging (Topic 815), and Leases (Topic 842): Effective Dates Exposure Draft August
2019
Proposed Accounting Standards Update—Financial Services—Insurance (Topic 944): Effective Date Exposure Draft August
2019
Proposed Accounting Standards Update—Revenue from Contracts with Customers (Topic 606) and Leases (Topic 842) Effective Dates for Certain Entities Exposure Draft April
2020
EITF Financial Services—Insurance (Topic 944): Consideration of an Insurer’s Accounting for Majority-Owned Investments When Ownership Is through a Separate Account (A Consensus of the FASB Emerging Issues Task Force) EITF090B September
2009
Receivables (Topic 310) Effect of a Loan Modification When the Loan is Part of a Pool That is Accounted for as a Single Asset (A consensus of the FASB Emerging Issues Task Force) EITF090I December 2009
Financial Services—Insurance (Topic 944): Accounting for Costs Associated with Acquiring or Renewing Insurance Contracts (A consensus of the FASB Emerging Issues Task Force) EITF090G December 2009
Entertainment—Casinos (Topic 924): Casino Base Jackpot Liabilities (A consensus of the FASB Emerging Issues Task Force) EITF090F December 2009
Health Care Entities (Topic 954): Presentation of Insurance Claims and Related Insurance Recoveries (A consensus of the FASB Emerging Issues Task Force) EITF090K April
2010
Health Care Entities (Topic 954): Measuring Charity for Disclosure (A consensus of the FASB Emerging Issues Task Force) EITF090L April
2010
Plan Accounting—Defined Contribution Pension Plans (Topic 962): Reporting Loans to Participants by Defined Contribution Pension Plans (A consensus of the FASB Emerging Issues Task Force) EITF100C August
2010
Other Expenses (Topic 720): Fees Paid to the Federal Government by Pharmaceutical Manufacturers (a consensus of the FASB Emerging Issues Task Force) EITF100D August 2010
Health Care Entities (Topic 954): Accounting for Legal Costs Associated with Medical Malpractice and Similar Claims (a consensus of the FASB Emerging Issues Task Force) EITF100F August 2010
Business Combinations (Topic 805): Disclosure of Supplementary Pro Forma Information for Business Combinations (a consensus of the FASB Emerging Issues Task Force) EITF100G October
2010
Intangibles—Goodwill and Other (Topic 350): How the Carrying Amount of a Reporting Unit Should Be Calculated When Performing Step 1 of the Goodwill Impairment Test (a consensus of the FASB Emerging Issues Task Force) EITF100A October
2010
Health Care Entities (Topic 954): Disclosure about Net Revenue and Allowance for Doubtful Accounts (a consensus of the FASB Emerging Issues Task Force) EITF090H October
2010
Health Care Entities (Topic 954): Presentation and Disclosure of Net Revenue, Provision for Bad Debts, and the Allowance for Doubtful Accounts (a consensus of the FASB Emerging Issues Task Force) EITF090H2 December
2010
Other Expenses (Topic 720): Fees Paid to the Federal Government by Health Insurers (a consensus of the FASB Emerging Issues Task Force) EITF100H December
2010
Proposed Accounting Standards Update—Property, Plant, and Equipment (Topic 360): Derecognition of in Substance Real Estate—a Scope Clarification (a consensus of the FASB Emerging Issues Task Force) EITF-100E July
2011
Consolidation (Topic 810): Parent’s Accounting for the Cumulative Translation Adjustment upon the Sale or Transfer of a Group of Assets That Is a Nonprofit Activity or a Business within a Consolidated Foreign Entity (a consensus of the FASB Emerging Issues Task Force) EITF-11A December
2011
Film Costs
Entertainment —Films (Topic 926): Accounting for Fair Value Information That Arises after the Measurement Date and Its Inclusion in the Impairment Analysis of Unamortized Film Costs (a consensus of the FASB Emerging Issues Task Force)		 EITF-12E April
2012
Statement of Cash Flows (Topic 230): Not-for-Profit Entities: Classification of the Sale of Donated Securities in the Statement of Cash Flows (a consensus of the FASB Emerging Issues Task Force) EITF-12A April
2012
Business Combinations (Topic 805): Subsequent Accounting for an Indemnification Asset Recognized at the Acquisition Date as a Result of a Government-Assisted Acquisition of a Financial Institution (a consensus of the FASB Emerging Issues Task Force) EITF-12C April
2012
Not-for-Profit Entities (Topic 958): Personnel Services Received from an Affiliate for Which the Affiliate Does Not Seek Compensation (a consensus of the FASB Emerging Issues Task Force) EITF-12B July
2012
Liabilities (Topic 405): Obligations Resulting from Joint and Several Liability Arrangements (a consensus of the FASB Emerging Issues Task Force) EITF-12D July
2012
Consolidation (Topic 810): Accounting for the Difference between the Fair Value of the Assets and the Fair Value of the Liabilities of a Consolidated Collateralized Financing Entity (a consensus of the FASB Emerging Issues Task Force) EITF-12G October
2012
Foreign Currency Matters (Topic 830): Parent’s Accounting for the Cumulative Translation Adjustment upon Derecognition of Certain Subsidiaries or Groups of Assets within a Foreign Entity or of an Investment in a Foreign Entity (a consensus of the FASB Emerging Issues Task Force) EITF-11AR October 2012
Derivatives and Hedging (Topic 815): Inclusion of the Fed Funds Effective Swap Rate (or Overnight Index Swap Rate) as a Benchmark Interest Rate for Hedge Accounting Purposes (a consensus of the FASB Emerging Issues Task Force) EITF-13A February
2013
Investments—Equity Method and Joint Ventures (Topic 323): Accounting for Investments in Qualified Affordable Housing Projects (a consensus of the FASB Emerging Issues Task Force) EITF-13B April
2013
Income Taxes (Topic 740): Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward or Tax Credit Carryforward Exists (a consensus of the FASB Emerging Issues Task Force) EITF-13C February
2013
Service Concession Arrangements (Topic 853) (a consensus of the FASB Emerging Issues Task Force) EITF-12H July
2013
Receivables—Troubled Debt Restructurings by Creditors (Subtopic 310-40): Reclassification of Collateralized Mortgage Loans upon a Troubled Debt Restructuring (a consensus of the FASB Emerging Issues Task Force) EITF-13E July
2013
Consolidation (Topic 810): Measuring the Financial Liabilities of a Consolidated Collateralized Financing Entity (a consensus of the FASB Emerging Issues Task Force) EITF-12Gr July
2013
Derivatives and Hedging (Topic 815): Determining Whether the Host Contract in a Hybrid Financial Instrument Issued in the Form of a Share Is More Akin to Debt or to Equity (a consensus of the FASB Emerging Issues Task Force) EITF-13G October
2013
Compensation—Stock Compensation (Topic 718): Accounting for Share-Based Payments When the Terms of an Award Provide That a Performance Target Could Be Achieved after the Requisite Service Period (a consensus of the FASB Emerging Issues Task Force)  EITF-13D October
2013
Receivables—Troubled Debt Restructurings by Creditors (Subtopic 310-40): Classification of Certain Government-Guaranteed Residential Mortgage Loans upon Foreclosure (a consensus of the FASB Emerging Issues Task Force) EITF-13F January
2014
Business Combinations (Topic 805): Pushdown Accounting (a consensus of the FASB Emerging Issues Task Force) EITF-12F April
2014
Earnings Per Share (Topic 260): Effects on Historical Earnings per Unit of Master Limited Partnership Dropdown Transactions (a consensus of the FASB Emerging Issues Task Force) EITF-14A October
2014
 
Fair Value Measurement (Topic 820): Disclosures for Investments in Certain Entities that Calculate Net Asset Value per Share (or Its Equivalent) (a consensus of the FASB Emerging Issues Task Force) EITF-14B October
2014
 
Three Proposed Accounting Standards Updates—Plan Accounting (Topics 960, 962, and 965)—(I) Fully Benefit-Responsive Investment Contracts, (II) Plan Investment Disclosures, and (III) Measurement Date Practical Expedient (a consensus of the FASB Emerging Issues Task Force) EITF-15C-I
EITF-15C-II
EITF-15C-III		 May
2015
Derivatives and Hedging (Topic 815): Application of the Normal Purchases and Normal Sales Scope Exception to Certain Electricity Contracts within Nodal Energy Markets (a consensus of the FASB Emerging Issues Task Force) EITF-15A April
2015
Liabilities—Extinguishments of Liabilities (Subtopic 405-20): Recognition of Breakage for Certain Prepaid Stored-Value Cards (a consensus of the FASB Emerging Issues Task Force) EITF-15B April
2015
Derivatives and Hedging (Topic 815): Effect of Derivative Contract Novations on Existing Hedge Accounting Relationships (a consensus of the FASB Emerging Issues Task Force) EITF-15D August
2015
Derivatives and Hedging (Topic 815): Contingent Put and Call Options in Debt Instruments (a consensus of the FASB Emerging Issues Task Force) EITF-15E August
2015
Statement of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments (a consensus of the FASB Emerging Issues Task Force) EITF-15F March 2016
Statement of Cash Flows (Topic 230): Restricted Cash (a consensus of the FASB Emerging Issues Task Force) EITF-16A April
2016
 
Plan Accounting—Defined Benefit Pension Plans (Topic 960), Defined Contribution Pension Plans (Topic 962), Health and Welfare Benefit Plans (Topic 965): Employee Benefit Plan Master Trust Reporting (a consensus of the Emerging Issues Task Force) EITF-16B July
2016
 
Service Concession Arrangements (Topic 853): Determining the Customer of the Operation Services EITF-16C November
2016
Intangibles—Goodwill and Other—Internal-Use Software (Subtopic 350-40): Customer’s Accounting for Implementation Costs Incurred in a Cloud Computing Arrangement That Is a Service Contract; Disclosures for Implementation Costs Incurred for Internal-Use Software and Cloud Computing Arrangements (a consensus of the FASB Emerging Issues Task Force) EITF-17A March
2018
Entertainment—Films—Other Assets—Film Costs (Subtopic 926-20) and Entertainment—Broadcasters—Intangibles—Goodwill and Other (Subtopic 920-350): Improvements to Accounting for Costs of Films and License Agreements for Program Materials (a consensus of the FASB Emerging Issues Task Force) EITF-18B November
2018
Business Combinations (Topic 805): Revenue from Contracts with Customers—Recognizing an Assumed Liability (a consensus of the FASB Emerging Issues Task Force) EITF18-A.ED February
2019
Invitation to Comment—Measurement and Other Topics Related to Revenue Contracts with Customers under Topic 805 EITF18-A.ITC February
2019
Investments—Equity Securities (Topic 321), Investments—Equity Method and Joint Ventures (Topic 323), and Derivatives and Hedging (Topic 815): Clarifying the Interactions between Topic 321, Topic 323, and Topic 815 (a consensus of the Emerging Issues Task Force) EITF 19-A July
2019
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) EITF19-C October
2020
Accounting for Investments in Tax Credit Structures Using the Proportional Amortization Method- Unsolicited EITF 21-A March
2022
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) EITF 21-A August
2022
Extractive Industries—Oil and Gas (Topic 932) Oil and Gas Reserve Estimation and Disclosures Exposure Draft
September
2009
Fair Value Measurement Fair Value Measurements Exposure Draft June
2004
Fair Value Measurement (Topic 820) Fair Value Measurement of Equity Securities Subject to Contractual Sale Restrictions Exposure Draft September
2021
Fair Value Measurements and Disclosures Improving Disclosures about Fair Value Measurements Exposure Draft August
2009
Unsolicited Fair Value Measurements and Disclosures
Unsolicited
 		 March 2010
Fair Value Measurements and Disclosures (Topic 820)
 		 Amendments for Common Fair Value Measurement and Disclosure Requirements in U.S. GAAP and IFRSs
 		 Exposure Draft June
2010
Fair Value Measurements and Disclosures- Unsolicited Unsolicited October
2011
Fair Value Measurement (Topic 820): Deferral of the Effective Date of Certain Disclosures for Nonpublic Employee Benefit Plans in Update No. 2011-04 Exposure Draft April
2013
Disclosure Framework—Changes to the Disclosure Requirements for FVM Exposure Draft December
2015
FASB and IASB Memorandum of Understanding and Technical Plan Unsolicited Unsolicited December
2010
Financial Accounting Foundation Proposed Changes to Oversight, Structure, and Operations of the FAF, FASB, and GASB Request for Public Comment December
2007
Financial Crisis Advisory Group (FCAG) FCAG Written Submissions from Constituents FCAG-1 March
2009
Financial Instruments (Topic 825) Disclosures about Liquidity Risk and Interest Rate Risk Exposure Draft
 		 June
2012
Clarifying the Scope and Applicability of a Particular Disclosure to Nonpublic Entities Exposure Draft January
2013
Financial Instruments Reducing Complexity in Reporting Financial Instruments Invitation to Comment March 2008
Improvements to Recognition and Measurement (FIRM) Unsolicited August
2009
Financial Instruments with Characteristics of Equity Unsolicited-L&E Unsolicited August
2003
Unsolicited- L&E 2007 Unsolicited January
2007
Financial Instruments with Characteristics of Equity Preliminary Views November
2007
Unsolicited Unsolicited March
2009
Financial Performance Reporting Unsolicited Financial Performance Reporting- Research Unsolicited April
2015
Financial Statement Presentation Unsolicited Financial Statement Presentation Unsolicited 2007 January
2007
Unsolicited Financial Statement Presentation Unsolicited 2008 January
2008
Preliminary Views on Financial Statement Presentation Discussion Paper October
2008
Unsolicited Financial Statement Presentation Unsolicited March 2010
Introduction to Staff Draft of an Exposure Draft Staff Draft July
2010
FSP Measuring Liabilities under FASB Statement No. 157 FSP FAS 157-c January
2008
Amending the Criteria for Reporting a Discontinued Operation FSP FAS 144-d September
2008
Interim Disclosures about Fair Value of Financial Instruments FSP FAS 107-b and APB 28-a January
2009
Determining Whether a Market Is Not Active and a Transaction Is Not Distressed FSP FAS 157-e March
2009
Recognition and Presentation of Other-Than-Temporary Impairments FSP FAS 115-a, FAS 124-a, and EITF 99-20-b March
2009
Application Guidance for Pass-through Entities and Tax-Exempt Not-for-Profit Entities and Disclosure Modifications for Nonpublic Entities FSP FIN 48-d May
2009
Measuring Liabilities under FASB Statement No. 157 FSP FAS 157-f May
2009
Estimating the Fair Value of Investments in Investment Companies That Have Calculated Net Asset Value per Share in Accordance with the AICPA Audit and Accounting Guide, Investment Companies FSP FAS 157-g June
2009
GAAP The Hierarchy of Generally Accepted Accounting Principles—a replacement of FASB Statement No. 162 Exposure Draft March
2009
Global Financial Crisis Global Financial Crisis- Unsolicited Unsolicited November
2008
Government Assistance (Topic 832) Disclosures by Business Entities about Government Assistance Exposure Draft November
2015
Income Taxes Income Taxes- Unsolicited Unsolicited October
2012-2019
Income Taxes (Topic 740) Disclosure Framework—Changes to the Disclosure Requirements for Income Taxes Exposure Draft July
2016
Disclosure Framework—Changes to the Disclosure Requirements for Income Taxes- Revised Exposure Draft March
2019
Income Taxes Disclosure- Unsolicited Unsolicited February
2020
Simplifying the Accounting for Income Taxes Exposure Draft May
2019
Improvements to Income Tax Disclosures Exposure Draft March
2023
Insurance Contracts Insurance Contracts- Unsolicited Unsolicited 2009-
2010
Insurance Contracts-
Unsolicited		 Unsolicited 2011
Insurance Contracts-
Unsolicited		 Unsolicited 2012-
2013
Accounting for Insurance Contracts by Insurers and Policyholders Invitation to Comment August
2007
Preliminary Views on Insurance Contracts Discussion Paper September
2010
Insurance Contracts (Topic 834) Insurance Contracts (Topic 834) Exposure Draft June
2013
Insurance Contracts-Unsolicited Unsolicited 2014-
2016
Insurance—Long-Duration Contracts (Topic 944) Targeted Improvements to the Accounting for Long-Duration Contracts- Unsolicited Unsolicited 2014-2016
Targeted Improvements to the Accounting for Long-Duration Contracts Exposure Draft September
2016
Targeted Improvements to the Accounting for Long-Duration Contracts- Unsolicited Unsolicited 2017-2021
Proposed Accounting Standards Update—Financial Services—Insurance (Topic 944): Effective Date and Early Application Exposure Draft July
2020
Proposed Accounting Standards Update—Financial Services—Insurance (Topic 944): Transition for Sold Contracts Exposure Draft July
2022
Intangibles—Goodwill and Other (Topic 350) Testing Goodwill for Impairment Exposure Draft April
2011
Electronic Constituent Feedback (ECF) Exposure Draft April
2011
Testing Indefinite-Lived Intangible Assets Exposure Draft January
2012
Internal-Use Software (Subtopic 350-40): Customer’s Accounting for Fees Paid in a Cloud Computing Arrangement Exposure Draft August
2014
 
Simplifying the Accounting for Goodwill Impairment Exposure Draft May
2016
 
Intangibles—Goodwill and Other (Topic 350), Business Combinations (Topic 805), and Not-for-Profit Entities (Topic 958): Extending the Private Company Accounting Alternatives on Goodwill and Certain Identifiable Intangible Assets to Not-for-Profit Entities Exposure Draft December
2018
Identifiable Intangible Assets and Subsequent Accounting for Goodwill Invitation To Comment July
2019
Accounting Alternative for Evaluating Triggering Events Exposure Draft December
2020
Crypto Assets (Subtopic 350-60): Accounting for and Disclosure of Crypto Assets Exposure Draft March
2023
Interpretation 46(R) Unsolicited Unsolicited May
2008
Reconsideration of FIN 46(R) Consolidation of Variable Interest Entities Exposure Draft September
2008
Unsolicited Unsolicited November 2009
Investment Companies Financial Services—Investment Companies (Topic 946): Amendments to the Scope, Measurement, and Disclosure Requirements Exposure Draft  
October
2011
Financial Services—Investment Companies (Topic 946): Disclosures about Investments in Other Investment Companies Exposure Draft December
2014
 
Investment Property Entities Unsolicited Unsolicited September
2010
Real Estate-Investment Property Entities (Topic 973) Exposure Draft October
2011
Leases Leases-Unsolicited Unsolicited October
2007
Leases: Preliminary Views Discussion Paper March
2009
Targeted Outreach Outreach Paper March
2011
Leases (Topic 840) Leases Exposure Draft August
2010
Unsolicited Unsolicited 2011
Unsolicited Unsolicited 2012-2013
Leases (Topic 842) Leases (Topic 842): a revision of the 2010 proposed FASB Accounting Standards Update, Leases (Topic 840) Exposure Draft May
2013
Unsolicited Unsolicited 2013-Present
Proposed Accounting Standards Update—Leases (Topic 842): Land Easement Practical Expedient for Transition to Topic 842 Exposure Draft September
2017
 
Targeted Improvements Exposure Draft January
2018
Narrow-Scope Improvements for Lessors Exposure Draft August
2018
Targeted Improvements Exposure Draft October
2020
Discount Rate for Lessees That Are Not Public Business Entities Exposure Draft June
2021
Common Control Arrangements Exposure Draft November
2022
Liabilities Equity Targeted Improvements Distinguishing Liabilities from Equity (Topic 480): I. Accounting for Certain Financial Instruments with Down Round Features and II. Replacement of the Indefinite Deferral for Mandatorily Redeemable Financial Instruments of Certain Nonpublic Entities and Certain Mandatorily Redeemable Noncontrolling Interests with a Scope Exception Exposure Draft December
2016
Debt—Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging—Contracts in Entity’s Own Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity Exposure Draft July
2019
Liabilities—Supplier Finance Programs (Subtopic 405-50) Disclosure of Supplier Finance Program Obligations Exposure Draft December
2021
Loan Loss Disclosures Disclosures about the Credit Quality of Financing Receivables and the Allowance for Credit Losses Exposure Draft June
2009
Non-Profit Consolidations Unsolicited Unsolicited May
2005
Not-for-Profit Not-for-Profit Organizations: Goodwill and Other Intangible Assets Acquired in a Merger or Acquisition—an amendment of FASB Statement No. 142 Exposure Draft October
2006
Not-for-Profit Organizations: Mergers and Acquisitions Exposure Draft October
2006
Not-for-Profit Organizations: Mergers and Acquisitions Request for Additional Comments May
2008
Unsolicited Not-for Profit Unsolicited November
2016
Not-for-Profit Entities (Topic 958) and Health Care Entities (Topic 954) Presentation of Financial Statements of Not-for-Profit Entities Exposure Draft April
2015
 
Clarifying the Scope and Accounting Guidance for Contributions Received and Contributions Made Exposure Draft August
2017
 
Not-for-Profit Entities—Consolidation (Subtopic 958-810) Clarifying When a Not-for-Profit Entity That Is a General Partner Should Consolidate a For-Profit Limited Partnership or Similar Entity Exposure Draft August
2016
 
Not-for-Profit Entities (Topic 958) Updating the Definition of Collections Exposure Draft June
2018
Unsolicited Valuation of Gifts-in-Kind Unsolicited July
2018
Presentation and Disclosures by Not-for-Profit Entities for Contributed Nonfinancial Assets Exposure Draft February
2020
Other Income—Gains and Losses from the Derecognition of Nonfinancial Assets (Subtopic 610-20) Clarifying the Scope of Asset Derecognition Guidance and Accounting for Partial Sales of Nonfinancial Assets Exposure Draft June
2016
 
Presentation of Financial Statements (Topic 205) The Liquidation Basis of Accounting Exposure Draft July
2012
Reporting Discontinued Operations Exposure Draft April
2013
Disclosure of Uncertainties about an Entity’s Going Concern Presumption Exposure Draft June
2013
Going Concern Exposure Draft October
2008
Private Company Council (PCC) Derivatives and Hedging (Topic 815): Accounting for Certain Receive-Variable, Pay-Fixed Interest Rate Swaps (a proposal of the Private Company Council) Exposure Draft July
2013
Business Combinations (Topic 805): Accounting for Identifiable Intangible Assets in a Business Combination Exposure Draft July
2013
Intangibles—Goodwill and Other (Topic 350): Accounting for Goodwill Exposure Draft July
2013
Consolidation (Topic 810): Applying Variable Interest Entity Guidance to Common Control Leasing Arrangements (a proposal of the Private Company Council) Exposure Draft August
2013
Unsolicited PCC Unsolicited 2014
Three-Year Review of the Private Company Council
Request for Comment
 February
2015
Intangibles—Goodwill and Other (Topic 350), Business Combinations (Topic 805), Consolidation (Topic 810), and Derivatives and Hedging (Topic 815): Effective Date and Transition Guidance (a proposal of the Private Company Council) Exposure Draft September
2015
 
Proposed Accounting Standards Update—Compensation—Stock Compensation (Topic 718): Determining the Current Price of an Underlying Share for Equity-Classified Share-Option Awards (a proposal of the Private Company Council) Exposure Draft August
2020
Private Company Decision-Making Framework A Framework for Evaluating Financial Accounting and Reporting Guidance for Private Companies Discussion Paper July
2012
A Guide for Evaluating Financial Accounting and Reporting for Private Companies Invitation To Comment April
2013
Private Companies Financial Reporting Private Companies Financial Reporting-Unsolicited Unsolicited July
2010
QSPEs Qualifying Special-Purpose Entities and Isolation of Transferred Assets Exposure Draft June
2003
Relating to the Isolation of Transferred Assets in Connection with Its Qualifying Special-Purpose Entity Project to Amend FASB Statement No. 140, Accounting for Transfers and Servicing of Financial As Staff Request for Information April
2004
Unsolicited Unsolicited April
2005
Receivables (Topic 310) Clarifications to Accounting for Troubled Debt Restructurings by Creditors Exposure
Draft		 October
2010
Deferral of the Effective Date of Disclosures about Troubled Debt Restructurings in Update No. 2010-20 Exposure Draft December
2010
Nonrefundable Fees and Other Costs (Subtopic 310-20): Premium Amortization on Purchased Callable Debt Securities Exposure Draft September
2016
 
Reference Rate Reform (Topic 848) Facilitation of the Effects of Reference Rate Reform on Financial Reporting Exposure Draft September
2019
Reference Rate Reform- Unsolicited Unsolicited September
2020
Scope Refinement Exposure Draft October
2020
Reference Rate Reform—Deferral of the Sunset Date of Topic 848 and Amendments to the Definition of the Secured Overnight Finance Rate (SOFR) Overnight Index Swap Rate Exposure Draft April
2022
Repurchase Agreements and Similar Transactions Unsolicited Repurchase Agreements and Similar Transactions Unsolicited November
2012
Research Studies and Reports Research Studies and Reports- Unsolicited Unsolicited
November
2011
Revenue Recognition Proposal for a New Agenda Project on Issues Related to the Recognition of Revenues and Liabilities Prospectus January
2002
Unsolicited-RR Unsolicited December
2004
Preliminary Views on Revenue Recognition in Contracts with Customers Discussion Paper December
2008
Revenue Recognition (Topic 605) Revenue from Contracts with Customers Exposure Draft July
2010
(Revised)—Revenue Recognition (Topic 605): Revenue from Contracts with Customers Exposure Draft November
2011
Revenue Recognition- Unsolicited Unsolicited 2012-
2018
Revenue from Contracts with Customers (Topic 606) Deferral of the Effective Date Exposure Draft April
2015
Identifying Performance Obligations and Licensing Exposure Draft May
2015
Principal versus Agent Considerations (Reporting Revenue Gross versus Net) Exposure Draft August
2015
 
Narrow-Scope Improvements and Practical Expedients Exposure Draft September
2015
 
Franchisors—Revenue from Contracts with Customers (Subtopic 952-606): Practical Expedient Exposure Draft September
2020
Segment Reporting Segment Reporting Outreach August
2018
Segment Reporting (Topic 280)— Improvements to Reportable Segment Disclosures Exposure Draft October
2022
Share-Based Payment Unsolicited Share-Based Payment Unsolicited May
2015
Simplifications Unsolicited Simplifications Unsolicited 2014
Income Statement—Extraordinary and Unusual Items (Subtopic 225-20): Simplifying Income Statement Presentation by Eliminating the Concept of Extraordinary Items Exposure Draft July
2014
Inventory (Topic 330): Simplifying the Measurement of Inventory Exposure Draft July
2014
Interest—Imputation of Interest (Subtopic 835-30): Simplifying the Presentation of Debt Issuance Cost Exposure Draft October
2014
 
Income Taxes (Topic 740): I. Intra-Entity Asset Transfers Exposure Draft January
2015
 
Income Taxes (Topic 740): II. Balance Sheet Classification of Deferred Taxes Exposure Draft January
2015
 
Business Combinations (Topic 805): Simplifying the Accounting for Measurement-Period Adjustments Exposure Draft May
2015
 
Investments—Equity Method and Joint Ventures (Topic 323): Simplifying the Equity Method of Accounting Exposure Draft June
2015
 
Simplifications to Accounting for Income Taxes- Unsolicited Unsolicited November
2017
Simplification and Codification Principles-Based Approach to US Standard Setting Proposal October
2002
Statement 140 Amendments Accounting for Transfers of Financial Assets—an amendment of FASB Statement No. 140 Exposure Draft August
2005
Unsolicited Unsolicited June
2006
Accounting for Transfers of Financial Assets—an amendment Exposure Draft September
2008
Subsequent Events (Topic 855) Amendments to Certain Recognition and Disclosure Requirements Exposure Draft December 2009
Subsequent Events Unsolicited Subsequent Events Unsolicited May
2007
Subsequent Events   October
2008
Tax Reform Tax Reform- Unsolicited Unsolicited 2017
Technical Corrections Rescission of FASB Technical Bulletin No. 01-1, Nullification of EITF Topics No. D-33 and No. D-67, Amendments, and Technical Corrections Exposure Draft March
2009
Technical Corrections Exposure Draft October
2011
Technical Corrections and Improvements Related to Glossary Terms Exposure Draft May
2013
Technical Corrections- Unsolicited Unsolicited 2013-2021
Technical Corrections and Improvements Exposure Draft September
2014
 
Technical Corrections and Improvements Exposure Draft April
2016
 
Technical Corrections and Improvements to Update 2014-09, Revenue from Contracts with Customers (Topic 606) Exposure Draft May
2016
 
Technical Corrections and Improvements to Update No. 2014-09, Revenue from Contracts with Customers (Topic 606)—Additional Corrections Exposure Draft September
2016
Technical Correction to Update No. 2016-14, Not-for-Profit Entities (Topic 958): Presentation of Financial Statements of Not-for-Profit Entities—Endowment Reporting Exposure Draft October
2016
 
Technical Corrections and Improvements to Topic 995, U.S. Steamship Entities—Elimination of Topic 995 Exposure Draft June
2017
 
Technical Corrections and Improvements to Topic 942, Financial Services—Depository and Lending—Elimination of Certain Guidance for Bad Debt Reserves of Savings and Loans Exposure Draft June
2017
 
Technical Corrections and Improvements to Recently Issued Standards: I. Accounting Standards Update No. 2016-01, Financial Instruments—Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities Exposure Draft September
2017
 
Technical Corrections and Improvements to Recently Issued Standards: II. Accounting Standards Update No. 2016-02, Leases (Topic 842) Exposure Draft September
2017
 
Proposed Accounting Standards Update—Codification Improvements Exposure Draft October
2017
Transfers and Servicing (Topic 860) Reconsideration of Effective Control for Repurchase Agreements Exposure Draft November
2010
Effective Control for Transfers with Forward Agreements to Repurchase Assets and Accounting for Repurchase Financings Exposure Draft January
2013
Unsolicited Comment Letters- Post Issuance Unsolicited Comment Letters- Post Issuance Unsolicited Beginning in November
2010
Unsolicited Comment Letters- General Unsolicited Comment Letters- General Unsolicited Beginning in October
2022
U.S. GAAP Financial Reporting Taxonomy Efficiency and Effectiveness Review Invitation to Comment May
2017
 

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