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.)

Copyright Notice

Copyright © by Financial Accounting Foundation. All rights reserved. Content copyrighted by Financial Accounting Foundation may not be reproduced, stored in a retrieval system, or transmitted, in any form or by any means, electronic, mechanical, photocopying, recording, or otherwise, without the prior written permission of the Financial Accounting Foundation. Financial Accounting Foundation claims no copyright in any portion hereof that constitutes a work of the United States Government.

   COMMENT DEADLINE  

DOCUMENT
Q4
2014
Q1
2015
COMMENT LETTERS  
XBRL1
Proposed Accounting Standards Update—Intangibles—Goodwill and Other—Internal-Use Software (Subtopic 350-40): Customer’s Accounting for Fees Paid in a Cloud Computing Arrangement
[Download]
Refer to the Electronic Feedback Form to provide comments on the Exposure Draft.
11/18/14   2014-230  
Proposed Accounting Standards Update—Technical Corrections and Improvements
[Download]
Refer to the Electronic Feedback Form to provide comments on the Exposure Draft.
12/01/14   2014-240  
Proposed Accounting Standards Update—Interest—Imputation of Interest (Subtopic 835-30): Simplifying the Presentation of Debt Issuance Cost
[Download]
Refer to the Electronic Feedback Form to provide comments on the Exposure Draft.
12/15/14   2014-250  
Proposed Accounting Standards Update—Compensation—Retirement Benefits (Topic 715): Practical Expedient for the Measurement Date of an Employer’s Defined Benefit Obligation and Plan Assets
[Download]
Refer to the Electronic Feedback Form to provide comments on the Exposure Draft.
12/15/14   2014-260  
Proposed Accounting Standards Update—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)
[Download]
Refer to the Electronic Feedback Form to provide comments on the Exposure Draft.
  01/15/15    
Proposed Accounting Standards Update—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)
[Download]
Refer to the Electronic Feedback Form to provide comments on the Exposure Draft.
  01/15/15    


______________________
1Changes to the U.S. GAAP Financial Reporting Taxonomy are available on the ASU Taxonomy Changes Page.