EXPOSURE DOCUMENTS OPEN FOR COMMENT

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(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
2023
Q3
2023
COMMENT LETTERS  
XBRL 1
Proposed Accounting Standards Update—Income Taxes (Topic 740): Improvements to Income Tax Disclosures
[Download]
Refer to the Electronic Feedback Form to provide comments on the Exposure Draft.
05/30/23
2023-ED100
2023-ED100
Proposed Accounting Standards Update—Intangibles—Goodwill and Other—Crypto Assets (Subtopic 350-60): Accounting for and Disclosure of Crypto Assets
[Download]
Refer to the Electronic Feedback Form to provide comments on the Exposure Draft.
06/06/23
2023-ED200
2023-ED200
Proposed Accounting Standards Update—Compensation—Stock Compensation (Topic 718): Scope Application of Profits Interest Awards
[Download]
Refer to the Electronic Feedback Form to provide comments on the Exposure Draft.
07/10/23
2023-ED300
2023-ED300


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