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
Taxonomy	Invitation to Comment—Proposed Meta Model Relationships	Invitation to Comment	October 2022
Taxonomy	Proposed Accounting Standards Update—Intangibles—Goodwill and Other—Crypto Assets (Subtopic 350-60): Accounting for and Disclosure of Crypto Assets	Release Notes and Proposed Changes to the Taxonomy	March 2023
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