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		  Q2
2012		 Q3
2012		 Q4
2012
 		 COMMENT LETTERS
Proposed Accounting Standards Update—Statement of Cash Flows (Topic 230): Not-for-Profit Entities: Classification of the Sale of Donated Securities in the Statement of Cash Flows (a consensus of the FASB Emerging Issues Task Force)
[Download] 		   07/16/12   EITF-12A
Proposed Accounting Standards Update—Business Combinations (Topic 805): Subsequent Accounting for an Indemnification Asset Recognized at the Acquisition Date as a Result of a Government-Assisted Acquisition of a Financial Institution (a consensus of the FASB Emerging Issues Task Force)
[Download] 		   07/16/12    
Proposed Accounting Standards Update—Entertainment—Films (Topic 926): Accounting for Fair Value Information That Arises after the Measurement Date and Its Inclusion in the Impairment Analysis of Unamortized Film Costs (a consensus of the FASB Emerging Issues Task Force)
[Download] 		   07/16/12   EITF-12E


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