Exposure Drafts and Other Documents for Comment
The following documents are currently considered to be “outstanding” documents for comment. A document will remain on this list as outstanding until such time as (1) a final Statement of Federal Financial Accounting Standards or other pronouncement is issued or, (2) a revised request for comment is issued that replaces the original one. An example of a case in which a request for comment may be replaced is if the comments received on the original proposal result in a new proposal that differs significantly from the original. Individuals interested in viewing the most current draft of a proposal are encouraged to review the files posted on the related Active Projects page. Individuals may submit a response at any time that a document is outstanding; however, responses generally have more impact if they are submitted by the requested date in the right-hand column.
|Type of request||Title||Word version of questions for respondents||Comment letters||Date Comments requested by|
|Exposure Draft||Implementation Guidance for Establishing Opening Balances (PDF)||Word Version of Questions for Respondents (Download)||Comment Letters||July 21, 2017|
|Exposure Draft||Budget and Accrual Reconciliation (PDF)||Word Version of Questions for Respondents (Download)||Comment Letters||March 14, 2017|
|Exposure Draft||Federal Financial Reporting (PDF)||Word Version of Questions for Respondents (Download)||Comment Letters||January 6, 2017|
|Exposure Draft||Leases: An Amendment of SFFAS 5, Accounting for Liabilities of the Federal Government and SFFAS 6, Accounting for Property, Plant, and Equipment (PDF)||Word Version of Questions for Respondents (Download)||Comment Letters||January 6, 2017|