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:

Select Document Title for List of Letters
Project Document Title Type of Document Issue Date
Taxonomy Proposed 2022 Q3 Supplemental GAAP Taxonomy Proposed Taxonomy Improvements Release Notes June 2022
Taxonomy Proposed Technical and Other Conforming Improvements for the 2020 US GAAP Financial Reporting Taxonomy Proposed Taxonomy Improvements Release Notes October 2019
Taxonomy Proposed Accounting Standards Update—Collaborative Arrangements (Topic 808): Targeted Improvements Proposed Taxonomy Improvements Release Notes April 2018
Taxonomy Proposed Accounting Standards Update—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 Emerging Issues Task Force) Proposed Taxonomy Improvements Release Notes April 2018
Taxonomy Proposed Taxonomy Changes for Income Statement—Reporting Comprehensive Income (Topic 220): Reclassification of Certain Tax Effects from Accumulated Other Comprehensive Income Release Notes and Proposed Changes to the Taxonomy February 2018