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
Q3
2015
Q4
2015
COMMENT LETTERS  
XBRL1
Proposed Accounting Standards Update, Not-for-Profit Entities (Topic 958) and Health Care Entities (Topic 954): Presentation of Financial Statements of Not-for-Profit Entities
[Download]
Refer to the Electronic Feedback Form to provide comments on the Exposure Draft.
08/20/15   2015-230  
Proposed Accounting Standards Update, Derivatives and Hedging (Topic 815): Effect of Derivative Contract Novations on Existing Hedge Accounting Relationships (a consensus of the FASB Emerging Issues Task Force)
[Download]
Refer to the Electronic Feedback Form to provide comments on the Exposure Draft.
  10/05/15   EITF-15D
Proposed Accounting Standards Update, Derivatives and Hedging (Topic 815): Contingent Put and Call Options in Debt Instruments (a consensus of the FASB Emerging Issues Task Force)
[Download]
Refer to the Electronic Feedback Form to provide comments on the Exposure Draft.
  10/05/15   EITF-15E
Proposed Accounting Standards Update, Revenue from Contracts with Customers (Topic 606): Principal versus Agent Considerations (Reporting Revenue Gross versus Net)
[Download]
Refer to the Electronic Feedback Form to provide comments on the Exposure Draft.
  10/15/15    


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