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 Conforming Amendments to Technical Releases for SFFAS 50, Establishing Opening Balances for General Property, Plant, and Equipment Word Version of Questions for Respondents (Download) Comment Letters January 9, 2017
Annual Report 2016 Annual Report and Three-Year Plan (PDF) N/A Comment Letters January 30, 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
Exposure Draft Tax Expenditures: Management’s Discussion and Analysis and Disclosure Requirements (PDF) Word Version of Questions for Respondents (Download) Comment Letters September 15, 2016
Exposure Draft Insurance Programs (PDF) Word Version of Questions for Respondents (Download) Comment Letters

March 29, 2016