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
2016
Q3
2016
COMMENT LETTERS  
XBRL1
Proposed Accounting Standards Update—Intangibles—Goodwill and Other (Topic 350): Simplifying the Accounting for Goodwill Impairment
[Download]
Refer to the Electronic Feedback Form to provide comments on the Exposure Draft.
  07/11/16 2016-230 2016-230
Proposed Accounting Standards Update—Consolidation (Topic 810): Interests Held through Related Parties That Are under Common Control
[Download]
Refer to the Electronic Feedback Form to provide comments on the Exposure Draft.
  07/25/16 2016-260  
Proposed Accounting Standards Update—Other Income—Gains and Losses from the Derecognition of Nonfinancial Assets (Subtopic 610-20): Clarifying the Scope of Asset Derecognition Guidance and Accounting for Partial Sales of Nonfinancial Assets
[Download]
Refer to the Electronic Feedback Form to provide comments on the Exposure Draft.
  08/05/16   2016-250


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