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
2022
Q1
2023
COMMENT LETTERS  
XBRL 1
Proposed Accounting Standards Update—Segment Reporting (Topic 280)—Improvements to Reportable Segment Disclosures
[Download]
Refer to the Electronic Feedback Form to provide comments on the Exposure Draft.
12/20/22
2022-ED100 2022-ED100
Proposed Accounting Standards Update—Business Combinations—Joint Venture Formations (Subtopic 805-60): Recognition and Initial Measurement
[Download]
Refer to the Electronic Feedback Form to provide comments on the Exposure Draft.
12/27/22
2022-ED300
2022-ED300
Proposed Statement of Financial Accounting Concepts No. 8—Conceptual Framework for Financial Reporting—Chapter 2: The Reporting Entity
[Download]
Refer to the Electronic Feedback Form to provide comments on the Exposure Draft.

01/16/23 2022-ED200

Proposed Accounting Standards Update—Leases (Topic 842): Common Control Arrangements
[Download]
Refer to the Electronic Feedback Form to provide comments on the Exposure Draft.

01/16/23 2022-ED500
2022-ED500
Proposed Statement of Financial Accounting Concepts No. 8—Conceptual Framework for Financial Reporting—Chapter 5: Recognition and Derecognition
[Download]
Refer to the Electronic Feedback Form to provide comments on the Exposure Draft.

02/21/23 2022-ED400


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1 Changes to the GAAP Taxonomy are available on the
Proposed GAAP Taxonomy Improvements page.
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