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
2015
COMMENT LETTERS  
XBRL1
Proposed Accounting Standards Update—Derivatives and Hedging (Topic 815): Disclosures about Hybrid Financial Instruments with Bifurcated Embedded Derivatives
[Download]
Refer to the Electronic Feedback Form to provide comments on the Exposure Draft.
04/30/15 2015-220  
Two Proposed Accounting Standards Updates, Income Taxes (Topic 740): I. Intra-Entity Asset Transfers and II. Balance Sheet Classification of Deferred Taxes
[Download]
Refer to the Electronic Feedback Form to provide comments on the Exposure Draft.
05/29/15 2015-200
2015-210
 


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